https://www.taxtmi.com/caselaws?id=42349 The Supreme Court set aside the Tribunal's order in a customs classification case involving an imported Colour Scanner Chromograph C-299. The Court emphasized the necessity of determining the proper tariff entry for goods based on trade parlance and commercial understanding, especially in the absence of technical definitions in the Customs Tariff Act. Due to the lack of evidence on how the goods were dealt with in the trade, the Court remanded the matter back to the Tribunal for further investigation and evidence presentation from both parties before making a classification decision. en-us Fri, 14 Oct 1988 00:00:00 +0530 Tue, 26 Jul 2016 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42349 The Supreme Court set aside the Tribunal's order in a customs classification case involving an imported Colour Scanner Chromograph C-299. The Court emphasized the necessity of determining the proper tariff entry for goods based on trade parlance and commercial understanding, especially in the absence of technical definitions in the Customs Tariff Act. Due to the lack of evidence on how the goods were dealt with in the trade, the Court remanded the matter back to the Tribunal for further investigation and evidence presentation from both parties before making a classification decision. Case-Laws Customs Fri, 14 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42349