https://www.taxtmi.com/caselaws?id=87403 Classification of imported carbide tipped circular cutters depended on the actual character of the machinery in which they were fitted and the purpose for which they were designed and used. The record did not satisfactorily establish the finished machine, its catalogue, or the manner of installation and use, so the rival claims could not be resolved on existing facts. The impugned order was set aside and the matter was remanded to the original authority for de novo consideration after ascertaining the relevant facts and following principles of natural justice. en-us Fri, 19 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87403 Classification of imported carbide tipped circular cutters depended on the actual character of the machinery in which they were fitted and the purpose for which they were designed and used. The record did not satisfactorily establish the finished machine, its catalogue, or the manner of installation and use, so the rival claims could not be resolved on existing facts. The impugned order was set aside and the matter was remanded to the original authority for de novo consideration after ascertaining the relevant facts and following principles of natural justice. Case-Laws Customs Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87403