https://www.taxtmi.com/caselaws?id=100566 The majority of the Tribunal classified the spring and channel sets for air compressors under sub-heading 8414.90 of the Customs Tariff, allowing the appeal and providing consequential relief to the importers. They determined that the essential character of the goods was not solely derived from the spring and channel individually. However, one dissenting member advocated for a remand to the lower authorities for further evaluation considering additional evidence presented by the importers, emphasizing the importance of a comprehensive assessment to ascertain the essential character of the imported goods. en-us Wed, 09 Dec 1998 00:00:00 +0530 Fri, 03 Feb 2012 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100566 The majority of the Tribunal classified the spring and channel sets for air compressors under sub-heading 8414.90 of the Customs Tariff, allowing the appeal and providing consequential relief to the importers. They determined that the essential character of the goods was not solely derived from the spring and channel individually. However, one dissenting member advocated for a remand to the lower authorities for further evaluation considering additional evidence presented by the importers, emphasizing the importance of a comprehensive assessment to ascertain the essential character of the imported goods. Case-Laws Customs Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100566