https://www.taxtmi.com/caselaws?id=90897 Classification of imported goods must be reasoned and determined under the applicable tariff provisions and interpretative rules. Section 19 of the Customs Act, 1962 cannot be used incorrectly as the basis for classification, and a bare rejection of an importer's claimed classification does not constitute a valid speaking order. A natural-justice objection does not succeed where the assessment records the importer's representation at the hearing and no specific denial of hearing is established. Where the composition of overhaul kits is insufficiently detailed, the assessing authority must reconsider classification and issue a reasoned order. en-us Thu, 11 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90897 Classification of imported goods must be reasoned and determined under the applicable tariff provisions and interpretative rules. Section 19 of the Customs Act, 1962 cannot be used incorrectly as the basis for classification, and a bare rejection of an importer's claimed classification does not constitute a valid speaking order. A natural-justice objection does not succeed where the assessment records the importer's representation at the hearing and no specific denial of hearing is established. Where the composition of overhaul kits is insufficiently detailed, the assessing authority must reconsider classification and issue a reasoned order. Case-Laws Customs Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90897