https://www.taxtmi.com/caselaws?id=96219 Removal of alarm clock parts in kit form was examined for notification coverage, with the key question being whether the kit amounted to a new product or to complete alarm clock time pieces under Notification No. 72/86. The record showed that the goods were not cleared as fully assembled alarm clocks, and the classification had not been finally determined by the adjudicating authority. Applying the approach in Hawkins Cookers, the matter depended on a factual determination of product identity and classification. The issue was therefore not decided on merits and was remanded for de novo adjudication. en-us Fri, 01 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96219 Removal of alarm clock parts in kit form was examined for notification coverage, with the key question being whether the kit amounted to a new product or to complete alarm clock time pieces under Notification No. 72/86. The record showed that the goods were not cleared as fully assembled alarm clocks, and the classification had not been finally determined by the adjudicating authority. Applying the approach in Hawkins Cookers, the matter depended on a factual determination of product identity and classification. The issue was therefore not decided on merits and was remanded for de novo adjudication. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96219