https://www.taxtmi.com/caselaws?id=92819 The appeal centered on the classification of block boards and the deduction of the duty element in the assessable value. The Tribunal held that block boards should be classified under sub-heading 4408.90 for both periods, following a Supreme Court precedent. Regarding the deduction of the duty element, the Tribunal remanded the issue for further adjudication to allow the appellants to present evidence and ensure a fair hearing. A difference of opinion among Members led to the appeal being remanded for a detailed assessment in line with legal principles and precedents. en-us Thu, 18 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92819 The appeal centered on the classification of block boards and the deduction of the duty element in the assessable value. The Tribunal held that block boards should be classified under sub-heading 4408.90 for both periods, following a Supreme Court precedent. Regarding the deduction of the duty element, the Tribunal remanded the issue for further adjudication to allow the appellants to present evidence and ensure a fair hearing. A difference of opinion among Members led to the appeal being remanded for a detailed assessment in line with legal principles and precedents. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92819