https://www.taxtmi.com/caselaws?id=88477 Classification of treated water under the relevant tariff entry could not be resolved conclusively on the existing record because the product description and explanatory HSN note were insufficient. A departmental laboratory test was considered necessary to verify the nature and purity of the product, and the earlier adjudication was defective for proceeding without such testing. The impugned order was set aside and the matter was remanded for laboratory examination and fresh adjudication, with the report to be supplied to the assessee and further evidence permitted before a new decision. en-us Mon, 27 Oct 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88477 Classification of treated water under the relevant tariff entry could not be resolved conclusively on the existing record because the product description and explanatory HSN note were insufficient. A departmental laboratory test was considered necessary to verify the nature and purity of the product, and the earlier adjudication was defective for proceeding without such testing. The impugned order was set aside and the matter was remanded for laboratory examination and fresh adjudication, with the report to be supplied to the assessee and further evidence permitted before a new decision. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88477