Industrial heater classification for central excise remitted for fresh factual verification of assessment practice in other jurisdictions.

Industrial heaters were in dispute for central excise classification, with the relevance of classification practice in other Commissionerates also examined. The classification issue was not finally decided on merits; the matter was remitted to the original authority for fresh determination after verifying the factual position regarding assessment practice in other jurisdictions.

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Issues: Classification of industrial heaters for central excise duty and the relevance of classification practice in other Commissionerates.

Outcome: The classification dispute was not finally decided on merits; the matter was remitted to the original authority for fresh determination after verifying the factual position regarding assessment practice in other jurisdictions.

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