https://www.taxtmi.com/caselaws?id=91880 Classification of a product sold in dual containers depended on its constituents and on whether the HSN Explanatory Notes to Chapter 32.12 were applied; because the impugned order did not record a finding on those Notes or examine the material composition of the product, the tariff dispute could not be finally resolved on the existing record. The exemption claim under Notification No. 76/86 also required reconsideration. The matter was therefore remitted for fresh adjudication on classification and consequential exemption relief, with an opportunity of hearing to the appellant. en-us Wed, 30 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91880 Classification of a product sold in dual containers depended on its constituents and on whether the HSN Explanatory Notes to Chapter 32.12 were applied; because the impugned order did not record a finding on those Notes or examine the material composition of the product, the tariff dispute could not be finally resolved on the existing record. The exemption claim under Notification No. 76/86 also required reconsideration. The matter was therefore remitted for fresh adjudication on classification and consequential exemption relief, with an opportunity of hearing to the appellant. Case-Laws Central Excise Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91880