https://www.taxtmi.com/caselaws?id=96116 The departmental appeal failed because the challenge addressed only classification under Note 6(a) to Chapter XV and did not assail the separate finding that the product lacked marketability. That unchallenged finding independently supported the conclusion that the item was not goods, so the appellate challenge was incomplete and could not survive. The lower authority's order was left undisturbed, and the appeal was dismissed for want of a challenge to a dispositive finding. An appeal does not survive where an unchallenged finding sufficient to sustain the decision remains in force. en-us Tue, 10 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96116 The departmental appeal failed because the challenge addressed only classification under Note 6(a) to Chapter XV and did not assail the separate finding that the product lacked marketability. That unchallenged finding independently supported the conclusion that the item was not goods, so the appellate challenge was incomplete and could not survive. The lower authority's order was left undisturbed, and the appeal was dismissed for want of a challenge to a dispositive finding. An appeal does not survive where an unchallenged finding sufficient to sustain the decision remains in force. Case-Laws Central Excise Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96116