https://www.taxtmi.com/caselaws?id=88604 Classification of imported goods turned on whether they fell under Chapter Heading 3823.90 or 3911.90 of the Customs Tariff Act, 1975. The Revenue sought reclassification to Chapter 3911.90, but failed to substantiate that claim before the appellate authority or in the appeal memo, and no supporting basis for Chapter 39 classification was placed before the Tribunal. The Tribunal therefore declined to entertain a bare request for further opportunity and upheld the classification accepted by the lower authorities in favour of the assessee. en-us Wed, 25 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88604 Classification of imported goods turned on whether they fell under Chapter Heading 3823.90 or 3911.90 of the Customs Tariff Act, 1975. The Revenue sought reclassification to Chapter 3911.90, but failed to substantiate that claim before the appellate authority or in the appeal memo, and no supporting basis for Chapter 39 classification was placed before the Tribunal. The Tribunal therefore declined to entertain a bare request for further opportunity and upheld the classification accepted by the lower authorities in favour of the assessee. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88604