https://www.taxtmi.com/caselaws?id=348164 Classification of components cleared for lift installation depended on whether they, taken together, constituted lifting machinery or only parts of lifts under Heading 84.31. The Tribunal found the record insufficient to establish that the cleared items formed a machine capable of performing the lifting function, and noted that the revenue had not been able to meet that case earlier. As the dispute turned on unresolved factual ascertainment essential to final tariff classification, the matter was remanded for fresh adjudication and no final merits finding was made on Heading 84.28 or Heading 84.31. en-us Thu, 17 Aug 2017 00:00:00 +0530 Mon, 18 Sep 2017 05:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348164 Classification of components cleared for lift installation depended on whether they, taken together, constituted lifting machinery or only parts of lifts under Heading 84.31. The Tribunal found the record insufficient to establish that the cleared items formed a machine capable of performing the lifting function, and noted that the revenue had not been able to meet that case earlier. As the dispute turned on unresolved factual ascertainment essential to final tariff classification, the matter was remanded for fresh adjudication and no final merits finding was made on Heading 84.28 or Heading 84.31. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348164