https://www.taxtmi.com/caselaws?id=90129 Material discrepancies in invoices and related documents concerning whether the imported goods were turbine spares, generator parts, or sub-assemblies made the classification issue incapable of final resolution on the existing record. The factual controversy required proper verification of the nature, description, and intended use of the goods, with both parties given an opportunity to place all relevant material. The earlier classification findings were not sustained as final, and the matter was remanded for de novo consideration before the original authority after factual verification and hearing the parties. en-us Fri, 10 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90129 Material discrepancies in invoices and related documents concerning whether the imported goods were turbine spares, generator parts, or sub-assemblies made the classification issue incapable of final resolution on the existing record. The factual controversy required proper verification of the nature, description, and intended use of the goods, with both parties given an opportunity to place all relevant material. The earlier classification findings were not sustained as final, and the matter was remanded for de novo consideration before the original authority after factual verification and hearing the parties. Case-Laws Customs Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90129