https://www.taxtmi.com/caselaws?id=104170 The Tribunal remanded the case to the Adjudicating Authority for reexamination to determine whether the imported goods were components for machines or fully assembled machines. The Tribunal emphasized the need for factual verification regarding the manufacturing process and whether it constituted the assembly of a complete machine. The appeals were allowed for fresh adjudication, with the possibility of involving a technical expert if required. en-us Mon, 11 Mar 2002 00:00:00 +0530 Tue, 28 Feb 2012 11:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104170 The Tribunal remanded the case to the Adjudicating Authority for reexamination to determine whether the imported goods were components for machines or fully assembled machines. The Tribunal emphasized the need for factual verification regarding the manufacturing process and whether it constituted the assembly of a complete machine. The appeals were allowed for fresh adjudication, with the possibility of involving a technical expert if required. Case-Laws Customs Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104170