https://www.taxtmi.com/caselaws?id=95777 A binding Board circular required Javvadu Powder to be classified under Chapter 33.03, and the adjudicating authority could not treat it as non-excisable; the product was therefore held classifiable under that tariff heading. The issues of limitation and eligibility for small scale industry exemption were not examined on the record and required fresh factual determination, including turnover material, so the demand-related matters were remanded for de novo adjudication. en-us Mon, 27 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95777 A binding Board circular required Javvadu Powder to be classified under Chapter 33.03, and the adjudicating authority could not treat it as non-excisable; the product was therefore held classifiable under that tariff heading. The issues of limitation and eligibility for small scale industry exemption were not examined on the record and required fresh factual determination, including turnover material, so the demand-related matters were remanded for de novo adjudication. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95777