https://www.taxtmi.com/caselaws?id=332151 Conflicting Tribunal views on the meaning of "interchangeable" in Heading 82.05 created a material classification dispute concerning press tool dies. The Bench found tension between earlier decisions and the later view in Bajaj Auto Ltd., and held that the inconsistency required authoritative resolution rather than final determination of classification at that stage. The proper course was reference to a Larger Bench for reconciliation of the competing legal propositions. The order therefore did not decide the tariff classification on the merits and placed the matter before the President for constitution of a Larger Bench. en-us Thu, 28 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332151 Conflicting Tribunal views on the meaning of "interchangeable" in Heading 82.05 created a material classification dispute concerning press tool dies. The Bench found tension between earlier decisions and the later view in Bajaj Auto Ltd., and held that the inconsistency required authoritative resolution rather than final determination of classification at that stage. The proper course was reference to a Larger Bench for reconciliation of the competing legal propositions. The order therefore did not decide the tariff classification on the merits and placed the matter before the President for constitution of a Larger Bench. Case-Laws Customs Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332151