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    <title>1998 (7) TMI 213 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal clarified the classification of imported items based on their functions as directed in the previous Tribunal order. The Tribunal emphasized the importance of providing detailed information on the functions of each item for accurate assessment. The judgment highlighted the need for a comprehensive classification process, ensuring that all items are classified appropriately based on their intended use. The Tribunal allowed the appeal in part by remand, directing the Collector to classify the remaining items in accordance with the Tribunal&#039;s directions.</description>
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