https://www.taxtmi.com/caselaws?id=166672 A new classification plea and related request for concessional assessment were not entertained at the appellate stage because the claim depended on fresh factual examination and proof that the exemption conditions were satisfied. The Tribunal held that supporting documents could not properly be introduced at that stage for a new factual enquiry, so the alternative classification argument was excluded. Once that plea was rejected, no relief followed on the original claim, especially as the appellants did not press the alternative position that the imported shafts were component parts of compressors. The appeal therefore failed. en-us Wed, 24 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166672 A new classification plea and related request for concessional assessment were not entertained at the appellate stage because the claim depended on fresh factual examination and proof that the exemption conditions were satisfied. The Tribunal held that supporting documents could not properly be introduced at that stage for a new factual enquiry, so the alternative classification argument was excluded. Once that plea was rejected, no relief followed on the original claim, especially as the appellants did not press the alternative position that the imported shafts were component parts of compressors. The appeal therefore failed. Case-Laws Customs Wed, 24 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166672