https://www.taxtmi.com/caselaws?id=95865 Classification of a four-wheeled, 49 cc powered vehicle required fresh examination because the record did not fully assess its nature, sale description, advertising material, or export-related evidence. The competing tariff entries under Chapters 95 and 87 of the Central Excise Tariff Act had to be read with the HSN notes, but the available material was insufficient for a final classification conclusion. The existing order was therefore set aside and the matter remanded for de novo adjudication after hearing both sides, leaving the correct tariff entry unresolved. en-us Thu, 05 Oct 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95865 Classification of a four-wheeled, 49 cc powered vehicle required fresh examination because the record did not fully assess its nature, sale description, advertising material, or export-related evidence. The competing tariff entries under Chapters 95 and 87 of the Central Excise Tariff Act had to be read with the HSN notes, but the available material was insufficient for a final classification conclusion. The existing order was therefore set aside and the matter remanded for de novo adjudication after hearing both sides, leaving the correct tariff entry unresolved. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95865