https://www.taxtmi.com/caselaws?id=91270 Classification of the disputed products under Heading 7208.11 or Heading 7208.91 turned on the factual character of the goods, particularly whether they were plates and universal plates or other flat products exceeding 5 mm in thickness. Because the authorities had not properly examined that decisive factual issue, the claim for concessional treatment under Notification No. 89/88 also required fresh consideration. The matter was therefore remanded for reconsideration of classification and the consequential duty benefit, with liberty to the assessee to establish that the goods were other flat products and not merely plates. en-us Thu, 03 Sep 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91270 Classification of the disputed products under Heading 7208.11 or Heading 7208.91 turned on the factual character of the goods, particularly whether they were plates and universal plates or other flat products exceeding 5 mm in thickness. Because the authorities had not properly examined that decisive factual issue, the claim for concessional treatment under Notification No. 89/88 also required fresh consideration. The matter was therefore remanded for reconsideration of classification and the consequential duty benefit, with liberty to the assessee to establish that the goods were other flat products and not merely plates. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91270