https://www.taxtmi.com/caselaws?id=80094 The Tribunal set aside the lower authorities' classification of goods under Item 15A(1), CET and remanded the case for fresh adjudication by the Assistant Collector. The company's goods were held to rightly fall under Item 68, CET, as they lacked resinous character or plasticity. The Tribunal did not determine the applicability of Item 15AA, CET due to insufficient information and directed a reassessment of the assessable value based on normal price range considerations. en-us Wed, 04 Oct 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80094 The Tribunal set aside the lower authorities' classification of goods under Item 15A(1), CET and remanded the case for fresh adjudication by the Assistant Collector. The company's goods were held to rightly fall under Item 68, CET, as they lacked resinous character or plasticity. The Tribunal did not determine the applicability of Item 15AA, CET due to insufficient information and directed a reassessment of the assessable value based on normal price range considerations. Case-Laws Central Excise Wed, 04 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80094