https://www.taxtmi.com/caselaws?id=92287 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remanding the case for reevaluation of the classification of processed fabrics. The Tribunal emphasized the importance of considering the HSN Explanatory Notes to distinguish between lace and knitted fabrics, which were not adequately addressed by the lower authorities. The case highlighted the significance of aligning the Central Excise Tariff with the HSN model for accurate classification under the relevant tariff headings. en-us Tue, 05 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92287 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by remanding the case for reevaluation of the classification of processed fabrics. The Tribunal emphasized the importance of considering the HSN Explanatory Notes to distinguish between lace and knitted fabrics, which were not adequately addressed by the lower authorities. The case highlighted the significance of aligning the Central Excise Tariff with the HSN model for accurate classification under the relevant tariff headings. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92287