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    <title>2001 (6) TMI 788 - CEGAT, CHENNAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the original authority for a de novo consideration. The original authority was instructed to decide the matter with an open mind, emphasizing the principles of natural justice and the opportunity for additional evidence and submissions. The Tribunal highlighted the importance of examining the marketability of items and determining their classification under the relevant tariff entry, as per the Apex Court&#039;s direction.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the original authority for a de novo consideration. The original authority was instructed to decide the matter with an open mind, emphasizing the principles of natural justice and the opportunity for additional evidence and submissions. The Tribunal highlighted the importance of examining the marketability of items and determining their classification under the relevant tariff entry, as per the Apex Court&#039;s direction.</description>
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