https://www.taxtmi.com/caselaws?id=88482 The Tribunal held that the charcoal coated non-woven fabrics should be classified under sub-heading 5906.11 of CETA, not under 5907.90 as determined by the Asstt. Commissioner. The Commissioner (Appeals) considered the woven cotton content and technical details, concluding that the product did not qualify as goods for industrial use under Chapter 59. The classification based on visual examination without expert opinion was deemed insufficient, emphasizing the need for proper analysis. The Tribunal found a violation of natural justice principles as the appellants were not given the opportunity to present their case, leading to the order's annulment and remand for a fresh determination. en-us Thu, 13 Nov 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88482 The Tribunal held that the charcoal coated non-woven fabrics should be classified under sub-heading 5906.11 of CETA, not under 5907.90 as determined by the Asstt. Commissioner. The Commissioner (Appeals) considered the woven cotton content and technical details, concluding that the product did not qualify as goods for industrial use under Chapter 59. The classification based on visual examination without expert opinion was deemed insufficient, emphasizing the need for proper analysis. The Tribunal found a violation of natural justice principles as the appellants were not given the opportunity to present their case, leading to the order's annulment and remand for a fresh determination. Case-Laws Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88482