https://www.taxtmi.com/caselaws?id=91903 A classification dispute over a composite product and the related exemption claim under Notification No. 76/86 required remand where the adjudication record lacked categorical findings on the product's constituents and did not specifically address the exemption issue. The Tribunal held that, in the absence of adequate findings on the basic composition of the goods and the applicability of the HSN notes, fresh consideration was necessary. The matter was therefore sent back to the Commissioner (Appeals) for reconsideration on merits, with directions to hear the appellants before passing a fresh order. en-us Tue, 13 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91903 A classification dispute over a composite product and the related exemption claim under Notification No. 76/86 required remand where the adjudication record lacked categorical findings on the product's constituents and did not specifically address the exemption issue. The Tribunal held that, in the absence of adequate findings on the basic composition of the goods and the applicability of the HSN notes, fresh consideration was necessary. The matter was therefore sent back to the Commissioner (Appeals) for reconsideration on merits, with directions to hear the appellants before passing a fresh order. Case-Laws Central Excise Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91903