https://www.taxtmi.com/caselaws?id=95472 Classification of imported component parts for use in a reach stacker could not be sustained where the proposed basis of classifying the reach stacker under Heading 84.27 had not been properly put to notice. The record also showed that the cited High Court decision relied upon by the importer had not been duly considered. As the existing classification was therefore unsupported by proper notice and adequate consideration of the record, the impugned order was set aside and the matter remanded for fresh adjudication after giving proper opportunity of hearing and determining the correct classification of the components. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95472 Classification of imported component parts for use in a reach stacker could not be sustained where the proposed basis of classifying the reach stacker under Heading 84.27 had not been properly put to notice. The record also showed that the cited High Court decision relied upon by the importer had not been duly considered. As the existing classification was therefore unsupported by proper notice and adequate consideration of the record, the impugned order was set aside and the matter remanded for fresh adjudication after giving proper opportunity of hearing and determining the correct classification of the components. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95472