https://www.taxtmi.com/caselaws?id=96391 Goods manufactured as train traffic control equipment, made to Indian Railway Standard Specifications and intended for traffic control operations, were treated as closer to electrical signalling, safety or traffic control equipment than to apparatus for line telephony or line telegraphy under Heading 85.30 and not Heading 85.17. The classification could not be finally settled because the lower authority had not examined marketability in the manner required for tariff classification and had not addressed the relevant rules of interpretation. The impugned order was set aside and the matter was remitted to the original authority for de novo determination after hearing the assessee. en-us Tue, 22 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96391 Goods manufactured as train traffic control equipment, made to Indian Railway Standard Specifications and intended for traffic control operations, were treated as closer to electrical signalling, safety or traffic control equipment than to apparatus for line telephony or line telegraphy under Heading 85.30 and not Heading 85.17. The classification could not be finally settled because the lower authority had not examined marketability in the manner required for tariff classification and had not addressed the relevant rules of interpretation. The impugned order was set aside and the matter was remitted to the original authority for de novo determination after hearing the assessee. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96391