https://www.taxtmi.com/caselaws?id=269350 Imported goods described as coded parts could not be finally assessed without first determining whether they were collectively classifiable as cable jointing kits. Because the lower authority had not issued a speaking order on classification, and the applicability of the circular and exemption from countervailing duty depended on that threshold finding, fresh examination was required. The remand was upheld, and the assessing officer was directed to decide classification first and then determine countervailing duty liability after giving the importer a hearing. en-us Wed, 30 Sep 2015 00:00:00 +0530 Sun, 13 Dec 2015 22:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269350 Imported goods described as coded parts could not be finally assessed without first determining whether they were collectively classifiable as cable jointing kits. Because the lower authority had not issued a speaking order on classification, and the applicability of the circular and exemption from countervailing duty depended on that threshold finding, fresh examination was required. The remand was upheld, and the assessing officer was directed to decide classification first and then determine countervailing duty liability after giving the importer a hearing. Case-Laws Customs Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269350