https://www.taxtmi.com/caselaws?id=82169 HDPE tapes/strips were held classifiable under Heading 3920.32, following binding High Court authority and Tribunal precedent, so the department's contrary classification could not stand. The Modvat claim and exemption claims were remitted for fresh adjudication because they had not been examined by the lower authority and required factual and legal scrutiny on the corrected classification basis. The plea of limitation was also left open for determination in the de novo proceedings, as it depended on the facts to be assessed on remand. The matter was therefore partly settled on classification and otherwise remitted for reconsideration of relief and time-bar issues. en-us Fri, 23 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 13:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82169 HDPE tapes/strips were held classifiable under Heading 3920.32, following binding High Court authority and Tribunal precedent, so the department's contrary classification could not stand. The Modvat claim and exemption claims were remitted for fresh adjudication because they had not been examined by the lower authority and required factual and legal scrutiny on the corrected classification basis. The plea of limitation was also left open for determination in the de novo proceedings, as it depended on the facts to be assessed on remand. The matter was therefore partly settled on classification and otherwise remitted for reconsideration of relief and time-bar issues. Case-Laws Central Excise Fri, 23 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82169