https://www.taxtmi.com/caselaws?id=102350 Classification of goods cleared in disassembled condition depended on whether blueprints, diagrams, technical specifications or similar material established that they were identifiable as constituent parts of a complete machine under Heading 8454.00. In the absence of sufficient technical evidence showing that the instalment-wise clearances could be treated as complete machinery parts rather than mere parts, the lower authority's classification was considered reasonable. The appellant was nevertheless allowed to produce further material before the Commissioner, and the impugned order was set aside with the matter remitted for reconsideration on a fuller evidentiary record. en-us Wed, 19 Dec 2001 00:00:00 +0530 Tue, 14 Feb 2012 15:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102350 Classification of goods cleared in disassembled condition depended on whether blueprints, diagrams, technical specifications or similar material established that they were identifiable as constituent parts of a complete machine under Heading 8454.00. In the absence of sufficient technical evidence showing that the instalment-wise clearances could be treated as complete machinery parts rather than mere parts, the lower authority's classification was considered reasonable. The appellant was nevertheless allowed to produce further material before the Commissioner, and the impugned order was set aside with the matter remitted for reconsideration on a fuller evidentiary record. Case-Laws Central Excise Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102350