https://www.taxtmi.com/caselaws?id=96130 Classification of re-railing equipment under the tariff could not be finally determined on the existing record because the nature of the components and how they worked together were not clearly established. The Tribunal held that, where dutiability depends on the function and integration of parts, fuller evidence is necessary before a proper tariff heading can be chosen. It therefore set aside the impugned orders, directed reconsideration of the assessee's expert evidence and any departmental evidence, and remitted the matter for fresh determination of classification and consequential duty liability according to law. en-us Wed, 18 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96130 Classification of re-railing equipment under the tariff could not be finally determined on the existing record because the nature of the components and how they worked together were not clearly established. The Tribunal held that, where dutiability depends on the function and integration of parts, fuller evidence is necessary before a proper tariff heading can be chosen. It therefore set aside the impugned orders, directed reconsideration of the assessee's expert evidence and any departmental evidence, and remitted the matter for fresh determination of classification and consequential duty liability according to law. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96130