https://www.taxtmi.com/caselaws?id=92876 Grids and spines manufactured from lead and used in accumulators could not be finally classified under Heading 78.05 because the adjudicating authority had not examined whether they fell more appropriately under Heading 78.08 or as accumulator parts under Chapter 85. The absence of reasons excluding those alternative headings meant the classification under Heading 78.05 was not sustainable as a final determination. The classification finding was therefore set aside and the matter remanded for fresh adjudication after considering and ruling out the alternative classifications. en-us Tue, 02 Sep 1997 00:00:00 +0530 Sat, 05 Nov 2011 16:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92876 Grids and spines manufactured from lead and used in accumulators could not be finally classified under Heading 78.05 because the adjudicating authority had not examined whether they fell more appropriately under Heading 78.08 or as accumulator parts under Chapter 85. The absence of reasons excluding those alternative headings meant the classification under Heading 78.05 was not sustainable as a final determination. The classification finding was therefore set aside and the matter remanded for fresh adjudication after considering and ruling out the alternative classifications. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92876