https://www.taxtmi.com/caselaws?id=89262 Classification of the disputed goods depended on whether they were specially designed and used only as parts or components of the specified plant, or whether they were general iron and steel items of wider use. The record showed that the lower authorities relied mainly on material composition without properly verifying the end-use claim or examining supporting evidence such as customer orders. Because the claimed end use had not been tested and no contrary use had been established with evidence, fresh factual verification was required. The matter was remanded for de novo consideration, with the classification claim to be accepted if the asserted end use was verified and no contrary evidence emerged. en-us Tue, 05 May 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89262 Classification of the disputed goods depended on whether they were specially designed and used only as parts or components of the specified plant, or whether they were general iron and steel items of wider use. The record showed that the lower authorities relied mainly on material composition without properly verifying the end-use claim or examining supporting evidence such as customer orders. Because the claimed end use had not been tested and no contrary use had been established with evidence, fresh factual verification was required. The matter was remanded for de novo consideration, with the classification claim to be accepted if the asserted end use was verified and no contrary evidence emerged. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89262