https://www.taxtmi.com/caselaws?id=112968 Classification of the disputed item depended on whether it formed part of a transformer under Chapter Heading 85.04 or constituted electrical control/distribution equipment under Chapter Heading 85.37. The Tribunal noted that the earlier acceptance of transformer classification rested on expert confirmation in a different matter, but no expert opinion was available for the present item. It therefore held that the issue required fresh examination on expert evidence and after giving the assessee a reasonable opportunity of hearing. The impugned classification order was set aside and the matter remanded for de novo decision. en-us Tue, 30 Mar 2004 00:00:00 +0530 Thu, 03 May 2012 10:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112968 Classification of the disputed item depended on whether it formed part of a transformer under Chapter Heading 85.04 or constituted electrical control/distribution equipment under Chapter Heading 85.37. The Tribunal noted that the earlier acceptance of transformer classification rested on expert confirmation in a different matter, but no expert opinion was available for the present item. It therefore held that the issue required fresh examination on expert evidence and after giving the assessee a reasonable opportunity of hearing. The impugned classification order was set aside and the matter remanded for de novo decision. Case-Laws Central Excise Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112968