https://www.taxtmi.com/caselaws?id=91584 Effective duty under Notification No. 213/86-C.E. had to be computed with reference to the goods as classified under the new tariff, not by relying on the rate applicable under Tariff Item 68 of the old tariff. Because the lower authority had not clearly recorded the new tariff classification or the notifications used to derive the effective rate, the correctness of the computation could not be verified. The matter was therefore rightly remanded for fresh determination on the proper classification basis. en-us Thu, 18 Dec 1997 00:00:00 +0530 Wed, 19 Oct 2011 13:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91584 Effective duty under Notification No. 213/86-C.E. had to be computed with reference to the goods as classified under the new tariff, not by relying on the rate applicable under Tariff Item 68 of the old tariff. Because the lower authority had not clearly recorded the new tariff classification or the notifications used to derive the effective rate, the correctness of the computation could not be verified. The matter was therefore rightly remanded for fresh determination on the proper classification basis. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91584