https://www.taxtmi.com/caselaws?id=760238 The CESTAT Mumbai held that lower authorities incorrectly classified imported goods by treating separately identifiable items as one composite article instead of determining their proper classification under the Customs Tariff Act, 1975 First Schedule. The authorities improperly relied on purported common parlance without acceptable marketplace study, when common parlance should only resolve description ambiguities, not substitute for appropriate tariff determination. Since classification exercise was incorrectly performed and inconsistent with established law, the matter was remanded to original authority for fresh decision following proper classification procedures. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760238 The CESTAT Mumbai held that lower authorities incorrectly classified imported goods by treating separately identifiable items as one composite article instead of determining their proper classification under the Customs Tariff Act, 1975 First Schedule. The authorities improperly relied on purported common parlance without acceptable marketplace study, when common parlance should only resolve description ambiguities, not substitute for appropriate tariff determination. Since classification exercise was incorrectly performed and inconsistent with established law, the matter was remanded to original authority for fresh decision following proper classification procedures. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760238