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    <title>1998 (8) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, remanding the case for further assessment. It found that the department&#039;s changed post-adjudication view, stating no duty was payable for the dilution process, required reconsideration by the original authority. The Tribunal emphasized the need for clear findings on the applicability of Chapter Note 6 and careful consideration of the appellant&#039;s cited case laws regarding the non-constitutive nature of mere change in physical form.</description>
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      <description>The Tribunal allowed the appeal, remanding the case for further assessment. It found that the department&#039;s changed post-adjudication view, stating no duty was payable for the dilution process, required reconsideration by the original authority. The Tribunal emphasized the need for clear findings on the applicability of Chapter Note 6 and careful consideration of the appellant&#039;s cited case laws regarding the non-constitutive nature of mere change in physical form.</description>
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