https://www.taxtmi.com/caselaws?id=89323 Competing tariff classifications for a fly wheel starter ring gear were considered by reference to technical literature, HSN notes and the Indian Standard Specification, and the existing direction was found inadequate for final disposal. Fresh adjudication by the original authority was required, with the authority to decide the classification dispute independently and without being influenced by the lower appellate authority's observations. Fair opportunity of hearing to the assessee was also required. The matter was therefore sent back for readjudication by the original authority, rather than being finally resolved on the existing record. en-us Mon, 20 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89323 Competing tariff classifications for a fly wheel starter ring gear were considered by reference to technical literature, HSN notes and the Indian Standard Specification, and the existing direction was found inadequate for final disposal. Fresh adjudication by the original authority was required, with the authority to decide the classification dispute independently and without being influenced by the lower appellate authority's observations. Fair opportunity of hearing to the assessee was also required. The matter was therefore sent back for readjudication by the original authority, rather than being finally resolved on the existing record. Case-Laws Central Excise Mon, 20 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89323