https://www.taxtmi.com/caselaws?id=92574 Galvanised insulator hardware was held not classifiable under Heading 7326.90 because the record did not establish that it was an article of iron or steel, and not classifiable under Heading 8548.00 because there was no finding or evidence that it was an electrical part. As the exact composition and components of the goods had not been properly determined, correct classification could not be reached on the existing record. The classification order was set aside and the matter remanded to the original authority for fresh determination after identifying the goods' components. en-us Wed, 20 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92574 Galvanised insulator hardware was held not classifiable under Heading 7326.90 because the record did not establish that it was an article of iron or steel, and not classifiable under Heading 8548.00 because there was no finding or evidence that it was an electrical part. As the exact composition and components of the goods had not been properly determined, correct classification could not be reached on the existing record. The classification order was set aside and the matter remanded to the original authority for fresh determination after identifying the goods' components. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92574