https://www.taxtmi.com/caselaws?id=88027 A tariff classification dispute over imported protective equipment was sent back for fresh adjudication because the assessee's revised classification claim had not been examined by the lower authorities. The appellate forum treated the matter as one involving legal and factual questions requiring first-instance consideration, and directed that the assessee be allowed to place additional material, including technical literature, in support of its classification claim. The matter was remitted for de novo disposal on merits after giving the assessee an opportunity to be heard. en-us Thu, 18 Sep 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88027 A tariff classification dispute over imported protective equipment was sent back for fresh adjudication because the assessee's revised classification claim had not been examined by the lower authorities. The appellate forum treated the matter as one involving legal and factual questions requiring first-instance consideration, and directed that the assessee be allowed to place additional material, including technical literature, in support of its classification claim. The matter was remitted for de novo disposal on merits after giving the assessee an opportunity to be heard. Case-Laws Customs Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88027