https://www.taxtmi.com/caselaws?id=2616 Classification of Guest Room Control Systems turned on whether the different product variants were primarily electrical control and distribution apparatus under Heading 85.37 or, where thermostat-based temperature control was involved, automatic regulating or controlling apparatus under Heading 90.32. The existing record was found insufficient because the dispute required technical evidence on the function of the device and the extent of manufacture of the different variants. The classification and consequential duty determination were remanded to the original authority for fresh consideration, with liberty to both sides to adduce evidence and re-quantification after identifying the nature and quantity of variants manufactured; connected issues, including limitation, were left open. en-us Wed, 25 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2616 Classification of Guest Room Control Systems turned on whether the different product variants were primarily electrical control and distribution apparatus under Heading 85.37 or, where thermostat-based temperature control was involved, automatic regulating or controlling apparatus under Heading 90.32. The existing record was found insufficient because the dispute required technical evidence on the function of the device and the extent of manufacture of the different variants. The classification and consequential duty determination were remanded to the original authority for fresh consideration, with liberty to both sides to adduce evidence and re-quantification after identifying the nature and quantity of variants manufactured; connected issues, including limitation, were left open. Case-Laws Central Excise Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2616