https://www.taxtmi.com/caselaws?id=73004 Extra Hard Hydrogenated Oil was treated as classifiable under Tariff Item 12 rather than Tariff Item 13, and the excise demand was sustained on that basis. The Tribunal noted that the classification position had become clear by the time of hearing, and accepted that the notices proceeded on the same foundational premise. It also held that the fact that the lower authorities had referred to a different intermediate-stage reasoning in a continuous integrated process did not defeat the demand once the correct classification was accepted. Objections based on the intermediate stage and Rules 9 and 49 were rejected, and the appeals were dismissed. en-us Wed, 24 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73004 Extra Hard Hydrogenated Oil was treated as classifiable under Tariff Item 12 rather than Tariff Item 13, and the excise demand was sustained on that basis. The Tribunal noted that the classification position had become clear by the time of hearing, and accepted that the notices proceeded on the same foundational premise. It also held that the fact that the lower authorities had referred to a different intermediate-stage reasoning in a continuous integrated process did not defeat the demand once the correct classification was accepted. Objections based on the intermediate stage and Rules 9 and 49 were rejected, and the appeals were dismissed. Case-Laws Central Excise Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73004