https://www.taxtmi.com/caselaws?id=73804 The Tribunal allowed the appeal, setting aside the Collector (Appeals) order and upholding the Assistant Collector's classification of the products under sub-heading 2001.10-CET. The Tribunal found that the goods in question were considered as sales based on the transfer memos indicating monetary consideration, contrary to the Collector (Appeals) view that they were not intended for sale. The Tribunal emphasized adherence to legal definitions and statutory interpretation, ultimately ruling in favor of the original classification. en-us Wed, 27 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73804 The Tribunal allowed the appeal, setting aside the Collector (Appeals) order and upholding the Assistant Collector's classification of the products under sub-heading 2001.10-CET. The Tribunal found that the goods in question were considered as sales based on the transfer memos indicating monetary consideration, contrary to the Collector (Appeals) view that they were not intended for sale. The Tribunal emphasized adherence to legal definitions and statutory interpretation, ultimately ruling in favor of the original classification. Case-Laws Central Excise Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73804