https://www.taxtmi.com/caselaws?id=42815 Correct customs classification of imported semi-finished forgings for connecting rods required examination of all potentially applicable tariff entries, including Entry 87.09/12 as well as Entries 76.08/16 and 84.06. Because Entry 87.09/12 had not been canvassed by the department or considered by the Tribunal, the classification dispute could not be finally resolved on the existing record. The Supreme Court set aside the Tribunal's order and remitted the matter for fresh determination in accordance with the Customs Tariff Act, 1975, with the parties to be given opportunity to adduce evidence and make submissions. en-us Mon, 16 Jan 1989 00:00:00 +0530 Mon, 14 Jun 2010 14:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42815 Correct customs classification of imported semi-finished forgings for connecting rods required examination of all potentially applicable tariff entries, including Entry 87.09/12 as well as Entries 76.08/16 and 84.06. Because Entry 87.09/12 had not been canvassed by the department or considered by the Tribunal, the classification dispute could not be finally resolved on the existing record. The Supreme Court set aside the Tribunal's order and remitted the matter for fresh determination in accordance with the Customs Tariff Act, 1975, with the parties to be given opportunity to adduce evidence and make submissions. Case-Laws Customs Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42815