https://www.taxtmi.com/caselaws?id=73287 The Tribunal remanded the case back to the lower authority for further adjudication, noting that the excisability of the Fluid Bed Tea Driers (FBDs) and the nature of the goods were not adequately addressed. It was observed that standard models of FBDs existed before clearance from the factory, but the possibility of specially designed machines required verification. The lower authority was directed to consider the Tribunal's findings, allow the appellants to present evidence, and conduct a fresh assessment. The appeal was allowed for remand on these terms. en-us Tue, 22 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73287 The Tribunal remanded the case back to the lower authority for further adjudication, noting that the excisability of the Fluid Bed Tea Driers (FBDs) and the nature of the goods were not adequately addressed. It was observed that standard models of FBDs existed before clearance from the factory, but the possibility of specially designed machines required verification. The lower authority was directed to consider the Tribunal's findings, allow the appellants to present evidence, and conduct a fresh assessment. The appeal was allowed for remand on these terms. Case-Laws Central Excise Tue, 22 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73287