https://www.taxtmi.com/caselaws?id=91051 Pouches and catch covers were classified under Tariff Heading 4819.90 because examination of samples and the actual nature of the goods showed they did not fall under Heading 4819.19. The classification was upheld. On the exemption issue, denial of the benefit of Notification No. 228/86 could not stand without a reasoned examination of whether the goods were labels and without engaging with the original authority's findings. That aspect required fresh consideration, and the matter was remanded for de novo adjudication. en-us Tue, 25 Jun 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91051 Pouches and catch covers were classified under Tariff Heading 4819.90 because examination of samples and the actual nature of the goods showed they did not fall under Heading 4819.19. The classification was upheld. On the exemption issue, denial of the benefit of Notification No. 228/86 could not stand without a reasoned examination of whether the goods were labels and without engaging with the original authority's findings. That aspect required fresh consideration, and the matter was remanded for de novo adjudication. Case-Laws Central Excise Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91051