https://www.taxtmi.com/caselaws?id=91856 Classification of the goods turned on their condition at the time of clearance from the factory. If they were perforated, drilled, or otherwise processed to fit sewing machines, they would be treated as parts of sewing machines under Chapter 84; if cleared as plain block board or decorative or laminated plywood sheets, they would remain classifiable under Chapter 44. As the factual position on the manner of clearance was unclear, the matter required verification from evidence and documents, and the impugned order was set aside with remand for de novo adjudication. en-us Tue, 15 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91856 Classification of the goods turned on their condition at the time of clearance from the factory. If they were perforated, drilled, or otherwise processed to fit sewing machines, they would be treated as parts of sewing machines under Chapter 84; if cleared as plain block board or decorative or laminated plywood sheets, they would remain classifiable under Chapter 44. As the factual position on the manner of clearance was unclear, the matter required verification from evidence and documents, and the impugned order was set aside with remand for de novo adjudication. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91856