https://www.taxtmi.com/caselaws?id=89197 A remand for de novo classification under Tariff Heading 56.01 was upheld because it merely gave the assessee an opportunity to answer the departmental case on classification. The direction was treated as a proper procedural course for fresh adjudication on the tariff issue. The claim that the goods were non-marketable and therefore not excisable was rejected because they were sold to coir industries and garment manufacturers after manufacture. Their character as an intermediate product did not defeat marketability or excisability. The appeal accordingly failed and the classification remand remained undisturbed. en-us Mon, 14 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89197 A remand for de novo classification under Tariff Heading 56.01 was upheld because it merely gave the assessee an opportunity to answer the departmental case on classification. The direction was treated as a proper procedural course for fresh adjudication on the tariff issue. The claim that the goods were non-marketable and therefore not excisable was rejected because they were sold to coir industries and garment manufacturers after manufacture. Their character as an intermediate product did not defeat marketability or excisability. The appeal accordingly failed and the classification remand remained undisturbed. Case-Laws Central Excise Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89197