https://www.taxtmi.com/caselaws?id=167283 A new classification claim under Heading 90.28(i) could be examined even though the lower authorities had not considered it on the earlier basis adopted by the appellant. The Tribunal directed that the supporting technical material be placed before the lower authority and considered on remand, with the rehearing confined only to the claim under that heading. The impugned order was set aside, and the matter was sent back for fresh adjudication by the Assistant Collector on the limited classification issue. en-us Mon, 11 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 11:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167283 A new classification claim under Heading 90.28(i) could be examined even though the lower authorities had not considered it on the earlier basis adopted by the appellant. The Tribunal directed that the supporting technical material be placed before the lower authority and considered on remand, with the rehearing confined only to the claim under that heading. The impugned order was set aside, and the matter was sent back for fresh adjudication by the Assistant Collector on the limited classification issue. Case-Laws Customs Mon, 11 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167283