https://www.taxtmi.com/caselaws?id=91572 Tariff Heading 90.28(4) was construed as covering instruments and apparatus used for measuring, checking, analysing or controlling electrical quantities or electrical phenomena, rather than all electrically operated equipment. The imported test stand was linked to the invoice by matching model number, and that material was not disputed below. However, newly produced technical literature constituted fresh evidence relevant to classification and had not been considered by the lower authorities. The classification dispute could not therefore be finally determined on the existing record, and the matter was remanded for de novo adjudication. en-us Mon, 08 Sep 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91572 Tariff Heading 90.28(4) was construed as covering instruments and apparatus used for measuring, checking, analysing or controlling electrical quantities or electrical phenomena, rather than all electrically operated equipment. The imported test stand was linked to the invoice by matching model number, and that material was not disputed below. However, newly produced technical literature constituted fresh evidence relevant to classification and had not been considered by the lower authorities. The classification dispute could not therefore be finally determined on the existing record, and the matter was remanded for de novo adjudication. Case-Laws Customs Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91572