https://www.taxtmi.com/caselaws?id=84416 The Tribunal remanded the case concerning the interpretation of exemption notifications for manufacturing lacquered laminated/printed films. The Collector (Appeals) did not consider the Board's clarification allowing non-integrated units to qualify for exemption. The Tribunal emphasized the lower appellate authority's failure to address the clarification and ordered a fresh examination. The decision focused on procedural fairness, directing a reconsideration while highlighting the need to assess whether the goods technically fit the exemption criteria. en-us Thu, 15 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84416 The Tribunal remanded the case concerning the interpretation of exemption notifications for manufacturing lacquered laminated/printed films. The Collector (Appeals) did not consider the Board's clarification allowing non-integrated units to qualify for exemption. The Tribunal emphasized the lower appellate authority's failure to address the clarification and ordered a fresh examination. The decision focused on procedural fairness, directing a reconsideration while highlighting the need to assess whether the goods technically fit the exemption criteria. Case-Laws Central Excise Thu, 15 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84416