https://www.taxtmi.com/caselaws?id=92940 Classification of imported jigs and fixtures could not be finally determined because the record lacked adequate evidence to show whether they were component parts of machine tools or merely accessories. The original authority had rejected the claim for want of supporting material, while the appellate order accepted it without addressing the evidentiary basis or giving reasons. As technical evidence and expert examination were required, the appellate order was set aside and the matter was remanded to the original authority for de novo consideration. en-us Mon, 15 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92940 Classification of imported jigs and fixtures could not be finally determined because the record lacked adequate evidence to show whether they were component parts of machine tools or merely accessories. The original authority had rejected the claim for want of supporting material, while the appellate order accepted it without addressing the evidentiary basis or giving reasons. As technical evidence and expert examination were required, the appellate order was set aside and the matter was remanded to the original authority for de novo consideration. Case-Laws Customs Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92940