https://www.taxtmi.com/caselaws?id=107350 A classification dispute over imported goods was found to need fresh examination because the appellate order was not a speaking order and did not adequately consider the test reports and other material on record. The technical reports and rival submissions had to be addressed properly, and reliance on specifications that did not appear to match the origin of the imports was also treated as problematic. The matter was remanded to the Commissioner (Appeals) for a fresh decision on classification by a speaking order after full consideration of the evidence. en-us Fri, 22 Nov 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107350 A classification dispute over imported goods was found to need fresh examination because the appellate order was not a speaking order and did not adequately consider the test reports and other material on record. The technical reports and rival submissions had to be addressed properly, and reliance on specifications that did not appear to match the origin of the imports was also treated as problematic. The matter was remanded to the Commissioner (Appeals) for a fresh decision on classification by a speaking order after full consideration of the evidence. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107350