https://www.taxtmi.com/caselaws?id=291405 Human hair that is dressed or otherwise processed is classifiable under RITC 6703, not RITC 05010010, for drawback purposes; the classification was upheld on the basis of the product description, prior self-classification of identical goods, and laboratory support, despite the absence of samples from every consignment. The delay in filing the revision application was condoned because the applicant had pursued the wrong forum in bona fide mistake, and sufficient cause existed under the statutory extension power. The Commissioner (Appeals) had no power to remand the classification dispute after remand authority had been withdrawn, so the matter had to be decided on merits instead of being sent back to the adjudicating authority. en-us Mon, 11 Nov 2019 00:00:00 +0530 Mon, 09 Nov 2020 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291405 Human hair that is dressed or otherwise processed is classifiable under RITC 6703, not RITC 05010010, for drawback purposes; the classification was upheld on the basis of the product description, prior self-classification of identical goods, and laboratory support, despite the absence of samples from every consignment. The delay in filing the revision application was condoned because the applicant had pursued the wrong forum in bona fide mistake, and sufficient cause existed under the statutory extension power. The Commissioner (Appeals) had no power to remand the classification dispute after remand authority had been withdrawn, so the matter had to be decided on merits instead of being sent back to the adjudicating authority. Case-Laws Customs Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291405