https://www.taxtmi.com/caselaws?id=101395 Tariff classification of an imported switch mode power supply depended on unresolved technical features and the relevant Chapter 84 note. The record suggested the item may do more than supply power and may transmit signals to the computer, but the evidence was not sufficient for a conclusive classification under heading 84.71 or as equipment covered by Note 5(B) of Chapter 84. Because the Commissioner (Appeals) had reached a brief conclusion without fuller technical scrutiny, the matter was remanded to the original authority for de novo adjudication after both sides were allowed to place material and rebut contentions. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101395 Tariff classification of an imported switch mode power supply depended on unresolved technical features and the relevant Chapter 84 note. The record suggested the item may do more than supply power and may transmit signals to the computer, but the evidence was not sufficient for a conclusive classification under heading 84.71 or as equipment covered by Note 5(B) of Chapter 84. Because the Commissioner (Appeals) had reached a brief conclusion without fuller technical scrutiny, the matter was remanded to the original authority for de novo adjudication after both sides were allowed to place material and rebut contentions. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101395