https://www.taxtmi.com/caselaws?id=238596 Import classification of components claimed as parts of a CD deck mechanism depended on a bill-wise factual examination of each bill of entry. The record did not show that the nature of every consignment had been individually tested to determine whether the goods were genuine parts or were misdeclared complete mechanisms, and the eligibility for the concessional customs notification therefore could not be decided on the existing material. The adjudicating authority was directed to re-examine all bills of entry on the available record and after granting a fair hearing, with the matter remanded for fresh decision. en-us Thu, 03 Oct 2013 00:00:00 +0530 Sat, 26 Oct 2013 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238596 Import classification of components claimed as parts of a CD deck mechanism depended on a bill-wise factual examination of each bill of entry. The record did not show that the nature of every consignment had been individually tested to determine whether the goods were genuine parts or were misdeclared complete mechanisms, and the eligibility for the concessional customs notification therefore could not be decided on the existing material. The adjudicating authority was directed to re-examine all bills of entry on the available record and after granting a fair hearing, with the matter remanded for fresh decision. Case-Laws Customs Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238596