https://www.taxtmi.com/caselaws?id=207106 Classification of imported polyester bonded fabrics was reconsidered in light of a later customs circular on textile classification, because the original adjudication had not examined the dispute against those guidelines. The competing entries concerned Chapters 54 and 55, while the appellate view had proceeded on Chapter 59; however, the circular issued later set out relevant criteria based on the textile material and the nature of bonding. As Chapter 59 was not among the original competing entries and the adjudicating authority had no occasion to assess the matter under the circular, a fresh examination was required. The impugned order was set aside and the matter remanded for de novo adjudication with an opportunity of hearing and observance of natural justice. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 29 Nov 2011 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207106 Classification of imported polyester bonded fabrics was reconsidered in light of a later customs circular on textile classification, because the original adjudication had not examined the dispute against those guidelines. The competing entries concerned Chapters 54 and 55, while the appellate view had proceeded on Chapter 59; however, the circular issued later set out relevant criteria based on the textile material and the nature of bonding. As Chapter 59 was not among the original competing entries and the adjudicating authority had no occasion to assess the matter under the circular, a fresh examination was required. The impugned order was set aside and the matter remanded for de novo adjudication with an opportunity of hearing and observance of natural justice. Case-Laws Customs Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207106