https://www.taxtmi.com/caselaws?id=102317 Proper tariff classification of the imported Pinhole Tester could not be settled on the existing record because the Bill of Entry, show cause notice, technical literature, catalogue and appraisal report were absent. Classification had been based only on dictionary meanings, without examination of the goods or relevant technical material. The matter therefore required fresh consideration by the original authority with reference to the catalogue, literature, technical opinion, section notes, chapter notes and the Customs Tariff Act interpretative rules, after giving the assessee an opportunity of hearing. The impugned order was set aside and the case was remanded for de novo adjudication in accordance with law and natural justice. en-us Tue, 27 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 14:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102317 Proper tariff classification of the imported Pinhole Tester could not be settled on the existing record because the Bill of Entry, show cause notice, technical literature, catalogue and appraisal report were absent. Classification had been based only on dictionary meanings, without examination of the goods or relevant technical material. The matter therefore required fresh consideration by the original authority with reference to the catalogue, literature, technical opinion, section notes, chapter notes and the Customs Tariff Act interpretative rules, after giving the assessee an opportunity of hearing. The impugned order was set aside and the case was remanded for de novo adjudication in accordance with law and natural justice. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102317