https://www.taxtmi.com/caselaws?id=94365 Denial of Notification No. 42/78-Customs benefit could not be sustained where the classification dispute over imported punches was not decided by a reasoned order. The authorities proceeded on the assumption that the goods fell under Chapter 82 and excluded them from the notification, but they did not examine the competing claim for classification under Chapter 84 on the basis of the HSN Notes, the ITC Policy, prior Bills of Entry, or the cited precedent. The impugned order was treated as non-speaking and incomplete, and the matter was remanded for de novo consideration and a speaking determination on classification and notification eligibility. en-us Fri, 26 Jun 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94365 Denial of Notification No. 42/78-Customs benefit could not be sustained where the classification dispute over imported punches was not decided by a reasoned order. The authorities proceeded on the assumption that the goods fell under Chapter 82 and excluded them from the notification, but they did not examine the competing claim for classification under Chapter 84 on the basis of the HSN Notes, the ITC Policy, prior Bills of Entry, or the cited precedent. The impugned order was treated as non-speaking and incomplete, and the matter was remanded for de novo consideration and a speaking determination on classification and notification eligibility. Case-Laws Customs Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94365