https://www.taxtmi.com/caselaws?id=344740 Classification of imported cartridges turned on the physical nature of the goods, and the existing record was not sufficient to determine whether they were rifle cartridges or revolver cartridges. Because the controversy required sampling of the consignment and technical opinion from an authorised expert, the matter was sent back for fresh adjudication. The original authority was directed to obtain samples, secure expert testing, and decide the issue afresh after giving all parties an effective opportunity of hearing. en-us Thu, 11 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344740 Classification of imported cartridges turned on the physical nature of the goods, and the existing record was not sufficient to determine whether they were rifle cartridges or revolver cartridges. Because the controversy required sampling of the consignment and technical opinion from an authorised expert, the matter was sent back for fresh adjudication. The original authority was directed to obtain samples, secure expert testing, and decide the issue afresh after giving all parties an effective opportunity of hearing. Case-Laws Customs Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344740