https://www.taxtmi.com/caselaws?id=100888 Classification of heater and blower assembly and duct assembly air intake turned on their actual function and the technical evidence supporting the claimed use as motor vehicle parts rather than air-conditioner parts. The record indicated prior treatment as motor vehicle components, but the reclassification orders were criticised for inadequate consideration of technical literature, drawings and other material, and for failing to give proper reasons for the change in view. Applying the functional test and natural justice principles, the matter was remanded for fresh consideration with an opportunity to adduce evidence and seek expert examination, followed by a speaking order. en-us Tue, 09 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100888 Classification of heater and blower assembly and duct assembly air intake turned on their actual function and the technical evidence supporting the claimed use as motor vehicle parts rather than air-conditioner parts. The record indicated prior treatment as motor vehicle components, but the reclassification orders were criticised for inadequate consideration of technical literature, drawings and other material, and for failing to give proper reasons for the change in view. Applying the functional test and natural justice principles, the matter was remanded for fresh consideration with an opportunity to adduce evidence and seek expert examination, followed by a speaking order. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100888