https://www.taxtmi.com/caselaws?id=91233 Classification of the disputed items was required to be reconsidered item by item by reference to each article's function and the applicable tariff notes. The Tribunal agreed that fresh adjudication was necessary under Note 2(a) to Section XV and Note 1(g) to Section XVI of the Central Excise Tariff Act, 1985, with the jurisdictional Assistant Collector to examine each item separately. The matter was remanded for re-determination of classification after affording the appellants an opportunity of hearing. en-us Thu, 30 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 16:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91233 Classification of the disputed items was required to be reconsidered item by item by reference to each article's function and the applicable tariff notes. The Tribunal agreed that fresh adjudication was necessary under Note 2(a) to Section XV and Note 1(g) to Section XVI of the Central Excise Tariff Act, 1985, with the jurisdictional Assistant Collector to examine each item separately. The matter was remanded for re-determination of classification after affording the appellants an opportunity of hearing. Case-Laws Central Excise Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91233