https://www.taxtmi.com/caselaws?id=93727 Classification of the impugned belts was held unsuitable for final determination because the adjudication had proceeded without considering all relevant materials and precedents. The applicable approach was interpretation under rule 3(b), focusing on which component gave the product its essential character. As the appellants had not placed certain authorities before the adjudicating authority and the existing record was incomplete, fresh examination was required to assess classification, duty liability, and related findings after hearing both sides and observing natural justice. The order was therefore set aside and the matter remanded for de novo decision. en-us Fri, 30 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93727 Classification of the impugned belts was held unsuitable for final determination because the adjudication had proceeded without considering all relevant materials and precedents. The applicable approach was interpretation under rule 3(b), focusing on which component gave the product its essential character. As the appellants had not placed certain authorities before the adjudicating authority and the existing record was incomplete, fresh examination was required to assess classification, duty liability, and related findings after hearing both sides and observing natural justice. The order was therefore set aside and the matter remanded for de novo decision. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93727