https://www.taxtmi.com/caselaws?id=88833 The classification dispute over imported Trellchem Suits was remanded because the Revenue's alternative tariff headings had been raised for the first time before the Tribunal and had not been examined by the lower authorities. As the record was incomplete on the classification issue, the existing order could not be sustained. The appellate order was vacated and the matter was sent back to the jurisdictional authority for fresh adjudication after giving the respondents an opportunity of hearing. en-us Thu, 23 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88833 The classification dispute over imported Trellchem Suits was remanded because the Revenue's alternative tariff headings had been raised for the first time before the Tribunal and had not been examined by the lower authorities. As the record was incomplete on the classification issue, the existing order could not be sustained. The appellate order was vacated and the matter was sent back to the jurisdictional authority for fresh adjudication after giving the respondents an opportunity of hearing. Case-Laws Customs Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88833