https://www.taxtmi.com/caselaws?id=88823 Tariff classification of waste and scrap depended on its actual character as iron or steel. The record showed that chemical or other testing was sought, but the goods were classified without first establishing that foundational fact. In a classification dispute of this kind, the authority must ascertain the nature of the goods through proper examination before making a final tariff decision. The earlier classification was therefore set aside and the matter remanded for fresh adjudication after testing by the competent authority. en-us Mon, 20 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88823 Tariff classification of waste and scrap depended on its actual character as iron or steel. The record showed that chemical or other testing was sought, but the goods were classified without first establishing that foundational fact. In a classification dispute of this kind, the authority must ascertain the nature of the goods through proper examination before making a final tariff decision. The earlier classification was therefore set aside and the matter remanded for fresh adjudication after testing by the competent authority. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88823