2001 (11) TMI 597 - AT - Customs

Summary

The Revenue's appeal challenged the change of classification for the item "Pinhole Tester" to sub-heading 90.27.80 CTA. The original classification was revised without examining the goods or related literature. Both parties did not provide necessary documents. The Tribunal set aside the order and remanded the matter for re-consideration, emphasizing the need to examine the goods and related literature before classification. The appeal was allowed for remand to ensure natural justice principles are followed.