https://www.taxtmi.com/caselaws?id=90347 The Tribunal set aside the Collector's classification of imported goods as a complete system of Power Integrators with accessories for Banbury Mixer under different tariff sub-items. It remanded the matter for reassessment, allowing the appellants to provide additional evidence and technical opinions to support their claim that the goods should be classified under a specific tariff sub-item designed for circuits of 400 volts or more. The decision emphasized the necessity of thorough technical evaluation in determining the accurate classification of imported goods for customs duty assessment. en-us Wed, 15 Jan 1997 00:00:00 +0530 Wed, 05 Oct 2011 17:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90347 The Tribunal set aside the Collector's classification of imported goods as a complete system of Power Integrators with accessories for Banbury Mixer under different tariff sub-items. It remanded the matter for reassessment, allowing the appellants to provide additional evidence and technical opinions to support their claim that the goods should be classified under a specific tariff sub-item designed for circuits of 400 volts or more. The decision emphasized the necessity of thorough technical evaluation in determining the accurate classification of imported goods for customs duty assessment. Case-Laws Customs Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90347