https://www.taxtmi.com/caselaws?id=91093 Technical customs classification under Heading 85.42 depended materially on expert opinion and HSN-based analysis. The record contained expert views that the imported item was not a hybrid integrated circuit and could fall within a micro module or micro assembly, yet the adjudicating authority rejected that evidence mainly on physical characteristics without seeking clarification or adequately addressing the contrary opinion. The analysis states that such rejection was not sustainable and that classification had to be reconsidered in fresh adjudication. en-us Tue, 05 Aug 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91093 Technical customs classification under Heading 85.42 depended materially on expert opinion and HSN-based analysis. The record contained expert views that the imported item was not a hybrid integrated circuit and could fall within a micro module or micro assembly, yet the adjudicating authority rejected that evidence mainly on physical characteristics without seeking clarification or adequately addressing the contrary opinion. The analysis states that such rejection was not sustainable and that classification had to be reconsidered in fresh adjudication. Case-Laws Customs Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91093