https://www.taxtmi.com/caselaws?id=87114 The Tribunal remanded the case for further examination to determine the eligibility of Mortars for exemption under Notification No. 217/86. It emphasized the need for specific findings on whether the Mortars were refractory in nature and how the changed Tariff structure impacted their classification. Due to the lack of comprehensive analysis by the lower authorities, the Tribunal set aside the previous decisions and directed the Assistant Collector to conduct a thorough review, specifically focusing on the applicability of the relevant notifications. en-us Wed, 03 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87114 The Tribunal remanded the case for further examination to determine the eligibility of Mortars for exemption under Notification No. 217/86. It emphasized the need for specific findings on whether the Mortars were refractory in nature and how the changed Tariff structure impacted their classification. Due to the lack of comprehensive analysis by the lower authorities, the Tribunal set aside the previous decisions and directed the Assistant Collector to conduct a thorough review, specifically focusing on the applicability of the relevant notifications. Case-Laws Central Excise Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87114