https://www.taxtmi.com/caselaws?id=110775 Customs tariff classification must be determined by applying the relevant chapter and section notes, including exclusions for goods of general use and the rules governing parts of machinery. Classification cannot rest only on the fact that an article is specially shaped to fit a machine, because the tariff contains specific exceptions that must be examined first. Where the appellate authority does not address the assessee's specific classification objections, the order lacks proper reasoning on material issues and is not a speaking order. The impugned classification order was therefore set aside and the matter remanded for fresh decision in accordance with law. en-us Tue, 02 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 15:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110775 Customs tariff classification must be determined by applying the relevant chapter and section notes, including exclusions for goods of general use and the rules governing parts of machinery. Classification cannot rest only on the fact that an article is specially shaped to fit a machine, because the tariff contains specific exceptions that must be examined first. Where the appellate authority does not address the assessee's specific classification objections, the order lacks proper reasoning on material issues and is not a speaking order. The impugned classification order was therefore set aside and the matter remanded for fresh decision in accordance with law. Case-Laws Central Excise Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110775