https://www.taxtmi.com/caselaws?id=73063 An excise demand based solely on classification under Item 47 of the tariff could not stand after the underlying classification order was set aside and the matter was remanded for fresh classification. The demand had no independent footing once its legal basis disappeared, and the classification question itself was not examined in this appeal. As a result, the demand could not survive in its original form and the appeal was allowed. en-us Fri, 16 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73063 An excise demand based solely on classification under Item 47 of the tariff could not stand after the underlying classification order was set aside and the matter was remanded for fresh classification. The demand had no independent footing once its legal basis disappeared, and the classification question itself was not examined in this appeal. As a result, the demand could not survive in its original form and the appeal was allowed. Case-Laws Central Excise Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73063