https://www.taxtmi.com/caselaws?id=205665 Tariff classification of a thresher shaft had to be determined by applying the relevant Chapter Notes to the actual product and evidence, not by relying only on diagrams or decisions on other goods. The authorities had not carried out the necessary factual examination to decide whether the item fell under competing headings 8433.00 or 8483.90, so the classification finding could not be sustained. The matter was remitted for fresh adjudication after proper consideration of the material on record and the statutory requirements. en-us Wed, 06 Apr 2011 00:00:00 +0530 Thu, 05 Jan 2012 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205665 Tariff classification of a thresher shaft had to be determined by applying the relevant Chapter Notes to the actual product and evidence, not by relying only on diagrams or decisions on other goods. The authorities had not carried out the necessary factual examination to decide whether the item fell under competing headings 8433.00 or 8483.90, so the classification finding could not be sustained. The matter was remitted for fresh adjudication after proper consideration of the material on record and the statutory requirements. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205665