https://www.taxtmi.com/caselaws?id=756914 CESTAT Mumbai set aside customs classification orders for imported flow meters, pressure transmitters, level transmitters and their parts/accessories. The tribunal found the assessing authority failed to issue speaking orders justifying reclassification from tariff headings 9032 8990/9032 9000 to heading 9026 under Customs Tariff Act, 1975. The first appellate authority improperly provided justifications that should have come from the original authority, creating unauthorized dual-headed assessment. The tribunal held heading 9032 applies only to autonomous, self-contained calibrating equipment and requires proper examination of goods' nature. Matters remanded for fresh adjudication with proper determination of classification proposals in show cause notices. en-us Wed, 07 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756914 CESTAT Mumbai set aside customs classification orders for imported flow meters, pressure transmitters, level transmitters and their parts/accessories. The tribunal found the assessing authority failed to issue speaking orders justifying reclassification from tariff headings 9032 8990/9032 9000 to heading 9026 under Customs Tariff Act, 1975. The first appellate authority improperly provided justifications that should have come from the original authority, creating unauthorized dual-headed assessment. The tribunal held heading 9032 applies only to autonomous, self-contained calibrating equipment and requires proper examination of goods' nature. Matters remanded for fresh adjudication with proper determination of classification proposals in show cause notices. Case-Laws Customs Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756914