https://www.taxtmi.com/caselaws?id=101644 In a customs classification dispute, imported goods were claimed under one tariff sub-heading while the department treated them as falling under another. The appellate authority could not drop the duty demand merely because the adjudicating authority had not properly decided classification; it was required to determine the classification issue itself and issue a speaking order. As the classification question remained unresolved, the order setting aside the demand was not sustainable and was set aside. The matter was remitted for fresh adjudication in accordance with law. en-us Thu, 17 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101644 In a customs classification dispute, imported goods were claimed under one tariff sub-heading while the department treated them as falling under another. The appellate authority could not drop the duty demand merely because the adjudicating authority had not properly decided classification; it was required to determine the classification issue itself and issue a speaking order. As the classification question remained unresolved, the order setting aside the demand was not sustainable and was set aside. The matter was remitted for fresh adjudication in accordance with law. Case-Laws Customs Thu, 17 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101644