https://www.taxtmi.com/caselaws?id=92853 Classification of goods cleared from a 100% export oriented undertaking depended on their actual nature, because the duty and exemption consequences differed if the goods were cotton waste or cotton carded/combed. The adjudication order did not address that factual character, which was central to the dispute. The Tribunal therefore held that the matter required fresh examination by the jurisdictional Commissioner, with an opportunity of hearing to the appellants and a reasoned order on the true nature of the goods. The matter was remanded for reconsideration of classification, duty, and penalty issues after ascertaining the factual position. en-us Mon, 10 Jan 2000 00:00:00 +0530 Sat, 05 Nov 2011 15:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92853 Classification of goods cleared from a 100% export oriented undertaking depended on their actual nature, because the duty and exemption consequences differed if the goods were cotton waste or cotton carded/combed. The adjudication order did not address that factual character, which was central to the dispute. The Tribunal therefore held that the matter required fresh examination by the jurisdictional Commissioner, with an opportunity of hearing to the appellants and a reasoned order on the true nature of the goods. The matter was remanded for reconsideration of classification, duty, and penalty issues after ascertaining the factual position. Case-Laws Central Excise Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92853