https://www.taxtmi.com/caselaws?id=779704 CESTAT set aside the adjudication and remanded the matter to the original authority for fresh determination of tariff classification, directing strict verification against rival headings, chapter notes and HSN Explanatory Notes and advising testing of the imported material or consideration of prior test reports. The tribunal held that the claim of the goods as "silicone" in primary form could not displace classification absent expert opinion and that reassessment required diligent ascertainment under the General Rules for Interpretation before invoking Rule 3; appeal disposed by remand. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779704 CESTAT set aside the adjudication and remanded the matter to the original authority for fresh determination of tariff classification, directing strict verification against rival headings, chapter notes and HSN Explanatory Notes and advising testing of the imported material or consideration of prior test reports. The tribunal held that the claim of the goods as "silicone" in primary form could not displace classification absent expert opinion and that reassessment required diligent ascertainment under the General Rules for Interpretation before invoking Rule 3; appeal disposed by remand. Case-Laws Customs Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779704