https://www.taxtmi.com/caselaws?id=100096 Conflicting CEGAT precedents on the tariff classification of steam iron prevented resolution of the dispute by the present Bench. The appellants sought classification as industrial steam iron under sub-heading 8516.40, while the Revenue supported heading 8451.30; earlier decisions in Knic Knac Agencies and East Man Exports were noted as not being in consonance. Because the tribunal faced inconsistent precedent on the correct tariff heading, it declined to decide the classification on merits and directed that the matter be placed before the President of CEGAT for consideration of constitution of a Larger Bench to determine the issue. en-us Tue, 22 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 12:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100096 Conflicting CEGAT precedents on the tariff classification of steam iron prevented resolution of the dispute by the present Bench. The appellants sought classification as industrial steam iron under sub-heading 8516.40, while the Revenue supported heading 8451.30; earlier decisions in Knic Knac Agencies and East Man Exports were noted as not being in consonance. Because the tribunal faced inconsistent precedent on the correct tariff heading, it declined to decide the classification on merits and directed that the matter be placed before the President of CEGAT for consideration of constitution of a Larger Bench to determine the issue. Case-Laws Customs Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100096