https://www.taxtmi.com/caselaws?id=104342 Imported copper mould tubes had to be classified by examining whether they were moulds used in metallurgy under Tariff Heading 84.54 or moulds for metal or metal carbides under Tariff Heading 84.80, because eligibility for Notification No. 187/86 depended on that classification. The authorities' brief orders failed to consider the documentary and technical material or to give a reasoned finding on the essential tariff issue. As the classification dispute was determinative of the notification claim, the appellate order could not stand. The matter was set aside and remanded for fresh adjudication by the original authority with proper consideration and a speaking order. en-us Tue, 10 Sep 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104342 Imported copper mould tubes had to be classified by examining whether they were moulds used in metallurgy under Tariff Heading 84.54 or moulds for metal or metal carbides under Tariff Heading 84.80, because eligibility for Notification No. 187/86 depended on that classification. The authorities' brief orders failed to consider the documentary and technical material or to give a reasoned finding on the essential tariff issue. As the classification dispute was determinative of the notification claim, the appellate order could not stand. The matter was set aside and remanded for fresh adjudication by the original authority with proper consideration and a speaking order. Case-Laws Customs Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104342