https://www.taxtmi.com/caselaws?id=88527 The Appellate Tribunal CEGAT, New Delhi, ruled on the classification of goods under the Central Excise Tariff, specifically sub-heading 2404.50 or 2404.60. The Tribunal held that the goods, post the Tariff change with the addition of menthol, fell under the newly inserted sub-heading 2404.60. It emphasized the importance of examining the manufacturing process to determine classification. The Tribunal set aside previous orders and remanded the matters for re-examination by the jurisdictional Commissioner (Appeals) in accordance with its decisions, allowing the manufacturers to present their case. All appeals and cross-objections were remanded for further review and decision. en-us Mon, 09 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88527 The Appellate Tribunal CEGAT, New Delhi, ruled on the classification of goods under the Central Excise Tariff, specifically sub-heading 2404.50 or 2404.60. The Tribunal held that the goods, post the Tariff change with the addition of menthol, fell under the newly inserted sub-heading 2404.60. It emphasized the importance of examining the manufacturing process to determine classification. The Tribunal set aside previous orders and remanded the matters for re-examination by the jurisdictional Commissioner (Appeals) in accordance with its decisions, allowing the manufacturers to present their case. All appeals and cross-objections were remanded for further review and decision. Case-Laws Central Excise Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88527