https://www.taxtmi.com/caselaws?id=445949 The Tribunal set aside the impugned order classifying imported goods under heading 8708 and remanded the case for fresh adjudication. The Tribunal found that the Commissioner (Appeals) failed to address whether the criteria for classifying parts and accessories of motor vehicles were met and did not provide item-wise findings for the 14 imported items. The Tribunal emphasized the need to adhere to its previous decision and criteria for classification, allowing the appeals by way of remand for reconsideration by the Adjudicating Authority. en-us Wed, 22 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445949 The Tribunal set aside the impugned order classifying imported goods under heading 8708 and remanded the case for fresh adjudication. The Tribunal found that the Commissioner (Appeals) failed to address whether the criteria for classifying parts and accessories of motor vehicles were met and did not provide item-wise findings for the 14 imported items. The Tribunal emphasized the need to adhere to its previous decision and criteria for classification, allowing the appeals by way of remand for reconsideration by the Adjudicating Authority. Case-Laws Customs Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445949