https://www.taxtmi.com/caselaws?id=89318 Classification of the "Read Valve Assembly" under Heading 84.09 could not be sustained because the authority did not properly examine the product's technical characteristics, functions and the assessee's material, nor apply the tariff rules on the most specific description and essential character with adequate reasons. The order was found vague and insufficient to displace the competing classification case. The matter was therefore remanded for fresh consideration by the original authority, with the assessee to be given an opportunity to produce further evidence on classification. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89318 Classification of the "Read Valve Assembly" under Heading 84.09 could not be sustained because the authority did not properly examine the product's technical characteristics, functions and the assessee's material, nor apply the tariff rules on the most specific description and essential character with adequate reasons. The order was found vague and insufficient to displace the competing classification case. The matter was therefore remanded for fresh consideration by the original authority, with the assessee to be given an opportunity to produce further evidence on classification. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89318