https://www.taxtmi.com/caselaws?id=82957 The tribunal ruled that the products, Salicylic Acid Technical Grade and Parahydroxy Benzoic Acid, were not eligible for exemption under Notification No. 234/86 as they lacked the required certificate and did not meet pharmacopoeial standards. Regarding the classification of Salicylic Acid Technical Grade under sub-heading 3003.20 prior to 13-5-1986, the tribunal found the lower authorities' decision lacking proper reasoning and directed a de novo adjudication for a thorough examination. The tribunal allowed the appeal, remanding the case for fresh adjudication to consider all relevant aspects and allowing the appellants to present additional evidence. en-us Thu, 28 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82957 The tribunal ruled that the products, Salicylic Acid Technical Grade and Parahydroxy Benzoic Acid, were not eligible for exemption under Notification No. 234/86 as they lacked the required certificate and did not meet pharmacopoeial standards. Regarding the classification of Salicylic Acid Technical Grade under sub-heading 3003.20 prior to 13-5-1986, the tribunal found the lower authorities' decision lacking proper reasoning and directed a de novo adjudication for a thorough examination. The tribunal allowed the appeal, remanding the case for fresh adjudication to consider all relevant aspects and allowing the appellants to present additional evidence. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82957