https://www.taxtmi.com/caselaws?id=202193 Imported Artemia cysts were required to be classified by their true description, essential nature and character, rather than by a pedantic approach to tariff classification. If the goods contained embryos or living organisms, later incubation would not alter that identity and they could fall within prawn feed. The classification could not be finally determined on the existing record because the decisive factual question-whether the cysts in fact contained an embryo or live organism-had not been properly examined, and the assessee had not been given a proper opportunity to meet the revenue's evidence. The orders were liable to be set aside and the matter reheard afresh. en-us Wed, 10 Mar 2010 00:00:00 +0530 Fri, 04 Mar 2011 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202193 Imported Artemia cysts were required to be classified by their true description, essential nature and character, rather than by a pedantic approach to tariff classification. If the goods contained embryos or living organisms, later incubation would not alter that identity and they could fall within prawn feed. The classification could not be finally determined on the existing record because the decisive factual question-whether the cysts in fact contained an embryo or live organism-had not been properly examined, and the assessee had not been given a proper opportunity to meet the revenue's evidence. The orders were liable to be set aside and the matter reheard afresh. Case-Laws Customs Wed, 10 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202193