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of <h1>Appeal allowed, Order-in-Appeal set aside, case remanded for re-consideration based on test report.</h1> <h3>BASF INDIA LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY-III</h3> The appeal was allowed, setting aside the Order-in-Appeal and remanding the case for re-consideration based on the test report. - BASF INDIA LTD. Versus ... Corial EM finish F and G The appeal was against Order-in-Appeal No. CS-44/Bom. III/95, dated 27-4-1995. The appellants initially classified their goods under 3208.30 but later changed it to 3209.90. The lower authorities did not consider the merits of the classification and approved the first classification list belatedly. The case was remanded back for re-consideration based on the test report.
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