https://www.taxtmi.com/caselaws?id=102219 Classification of condensers and evaporators for motor cars depended on whether they were merely parts of an auto air-conditioning kit or distinct goods requiring separate examination. The record did not adequately establish the factual basis for distinguishing the impugned goods from similar items already cleared under the approved heading, so the classification could not be sustained on the existing material. The classification order was set aside and the matter was remanded for de novo adjudication after granting the assessee an opportunity of hearing, leaving the dispute open for fresh decision on facts and law. en-us Wed, 10 Jan 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102219 Classification of condensers and evaporators for motor cars depended on whether they were merely parts of an auto air-conditioning kit or distinct goods requiring separate examination. The record did not adequately establish the factual basis for distinguishing the impugned goods from similar items already cleared under the approved heading, so the classification could not be sustained on the existing material. The classification order was set aside and the matter was remanded for de novo adjudication after granting the assessee an opportunity of hearing, leaving the dispute open for fresh decision on facts and law. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102219