https://www.taxtmi.com/caselaws?id=32045 An adjudication dropping a customs duty demand was found unsustainable because the lower authority had not correctly applied the departmental circular, had not examined the manufacturing process, nature and use of the goods, or the proper interpretative rules for classification, and had not independently addressed limitation in light of the alleged suppression and misdeclaration. The impugned order was set aside and the matter remanded for fresh decision after hearing the respondents, with all substantive issues left open for reconsideration. en-us Mon, 26 May 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32045 An adjudication dropping a customs duty demand was found unsustainable because the lower authority had not correctly applied the departmental circular, had not examined the manufacturing process, nature and use of the goods, or the proper interpretative rules for classification, and had not independently addressed limitation in light of the alleged suppression and misdeclaration. The impugned order was set aside and the matter remanded for fresh decision after hearing the respondents, with all substantive issues left open for reconsideration. Case-Laws Central Excise Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32045