https://www.taxtmi.com/caselaws?id=365093 Classification of an imported wash motor under the Customs Tariff depended first on determining whether it was an independent motor or a part specially designed for a washing machine. The earlier finding was incomplete because it applied Section XVI notes without first ascertaining the true nature of the goods. Since that foundational factual determination was necessary before applying Note 2(a), Note 2(b) or Note 2(c), the tariff classification exercise could not be finalised. The classification finding was set aside and the matter remanded for fresh examination of the goods' nature and the correct heading. en-us Fri, 06 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365093 Classification of an imported wash motor under the Customs Tariff depended first on determining whether it was an independent motor or a part specially designed for a washing machine. The earlier finding was incomplete because it applied Section XVI notes without first ascertaining the true nature of the goods. Since that foundational factual determination was necessary before applying Note 2(a), Note 2(b) or Note 2(c), the tariff classification exercise could not be finalised. The classification finding was set aside and the matter remanded for fresh examination of the goods' nature and the correct heading. Case-Laws Customs Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365093