https://www.taxtmi.com/caselaws?id=166839 Porcelain insulators imported for use in minimum oil circuit breakers were considered for classification under competing Customs Tariff headings. Heading 85.18/27(3) was treated as inapplicable, leaving Heading 85.18/27(1) and Heading 85.18/27(7) in dispute. On the available technical literature and supporting certificates, Heading 85.18/27(7) appeared the more appropriate classification. However, because the Department sought an opportunity to address the technical evidence and present its own opinion, the classification was set aside and the matter remanded for de novo determination of the correct tariff heading. en-us Tue, 22 Nov 1983 00:00:00 +0530 Sat, 08 Nov 2014 11:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166839 Porcelain insulators imported for use in minimum oil circuit breakers were considered for classification under competing Customs Tariff headings. Heading 85.18/27(3) was treated as inapplicable, leaving Heading 85.18/27(1) and Heading 85.18/27(7) in dispute. On the available technical literature and supporting certificates, Heading 85.18/27(7) appeared the more appropriate classification. However, because the Department sought an opportunity to address the technical evidence and present its own opinion, the classification was set aside and the matter remanded for de novo determination of the correct tariff heading. Case-Laws Customs Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166839