Authority's Misstep: Failure to Follow Procedure in Product Tariff Classification Assessment Leads to Demand Being Overturned.

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....Duty liability - Manufacturing activity or not - It is necessary for the original authority to examine the processes carried out category wise and to give finding on such process resulted in production of totally a new identifiable and marketable product falling under specific classification in tariff. - original authority failed to follow the procedure - demand set aside - AT....