https://www.taxtmi.com/caselaws?id=96439 Rivets and C-washers imported for use in electrical switches could not be classified as parts of general use under Chapter 73 without a clear factual finding on their material composition, nature and tariff identity. The record also required proper consideration of the drawings and technical certificates showing them as switch parts. Because the lower authorities had not made a reasoned determination on those matters, the classification and the resulting denial of exemption could not be sustained. The classification was therefore set aside and the matter remanded for fresh determination of classification and exemption eligibility in accordance with law and natural justice. en-us Tue, 10 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96439 Rivets and C-washers imported for use in electrical switches could not be classified as parts of general use under Chapter 73 without a clear factual finding on their material composition, nature and tariff identity. The record also required proper consideration of the drawings and technical certificates showing them as switch parts. Because the lower authorities had not made a reasoned determination on those matters, the classification and the resulting denial of exemption could not be sustained. The classification was therefore set aside and the matter remanded for fresh determination of classification and exemption eligibility in accordance with law and natural justice. Case-Laws Customs Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96439