https://www.taxtmi.com/caselaws?id=46372 Imported goods described as raw material, unmachined and unhardened grouser shoes/rolled steel sections raised a tariff classification dispute between Chapter 72 and Chapter 87. The Tribunal had accepted the departmental classification as steel sections, but a later tariff advice stated that unmachined tractor profiles cut to size are classifiable as component parts under Chapter 84. In light of that subsequent departmental guidance, the prior classification basis was not finally sustained and required reconsideration on merits. The impugned order was set aside and the matter remitted to the Tribunal for fresh classification after taking the tariff advice into account. en-us Thu, 24 Oct 2002 00:00:00 +0530 Sat, 17 Jul 2010 13:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46372 Imported goods described as raw material, unmachined and unhardened grouser shoes/rolled steel sections raised a tariff classification dispute between Chapter 72 and Chapter 87. The Tribunal had accepted the departmental classification as steel sections, but a later tariff advice stated that unmachined tractor profiles cut to size are classifiable as component parts under Chapter 84. In light of that subsequent departmental guidance, the prior classification basis was not finally sustained and required reconsideration on merits. The impugned order was set aside and the matter remitted to the Tribunal for fresh classification after taking the tariff advice into account. Case-Laws Customs Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46372