https://www.taxtmi.com/caselaws?id=264912 Classification of the imported goods as explosives or fireworks could not be finally upheld because the available CRCL report was inconclusive and the explosives authorities had not given a definitive technical finding. CESTAT held that the decisive issue required a proper chemical examination by the competent explosives authority, and findings based on incomplete material were unsustainable. The earlier adjudication and appellate orders were therefore set aside, and the matter was remanded for fresh adjudication after testing by the Explosives Department. en-us Mon, 24 Nov 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264912 Classification of the imported goods as explosives or fireworks could not be finally upheld because the available CRCL report was inconclusive and the explosives authorities had not given a definitive technical finding. CESTAT held that the decisive issue required a proper chemical examination by the competent explosives authority, and findings based on incomplete material were unsustainable. The earlier adjudication and appellate orders were therefore set aside, and the matter was remanded for fresh adjudication after testing by the Explosives Department. Case-Laws Customs Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264912