https://www.taxtmi.com/caselaws?id=797934 Specialised expert evidence in classification and exemption disputes requires meaningful technical evaluation. Where Battery Management Systems and Cell Supervisory Circuits are alleged to be excluded as Printed Circuit Board Assemblies, a physical-verification and component-level expert opinion that they lack PCBA character cannot be rejected on an adjudicator's unsupported technical perception. Disagreement requires a reasoned scientific rebuttal, commensurate technical material, or, where necessary, counter-expert evidence. Writ jurisdiction may be exercised despite an available statutory appeal where adjudication inadequately evaluates specialised expert material. A prior duty determination does not control a separate exemption claim, which requires fresh merits consideration after proper technical assessment. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797934 Specialised expert evidence in classification and exemption disputes requires meaningful technical evaluation. Where Battery Management Systems and Cell Supervisory Circuits are alleged to be excluded as Printed Circuit Board Assemblies, a physical-verification and component-level expert opinion that they lack PCBA character cannot be rejected on an adjudicator's unsupported technical perception. Disagreement requires a reasoned scientific rebuttal, commensurate technical material, or, where necessary, counter-expert evidence. Writ jurisdiction may be exercised despite an available statutory appeal where adjudication inadequately evaluates specialised expert material. A prior duty determination does not control a separate exemption claim, which requires fresh merits consideration after proper technical assessment. Case-Laws Customs Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797934