https://www.taxtmi.com/caselaws?id=97118 Technical classification of re-heating furnaces turned on expert evidence and authoritative literature. On reconsideration, the authority found the furnaces had characteristics of pusher type furnaces and that the claim of batch type furnaces was not supported by technical material. In the absence of contrary evidence, those factual findings were not displaced on appeal, and the classification as pusher type furnaces was maintained in favour of the Revenue. en-us Fri, 04 May 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97118 Technical classification of re-heating furnaces turned on expert evidence and authoritative literature. On reconsideration, the authority found the furnaces had characteristics of pusher type furnaces and that the claim of batch type furnaces was not supported by technical material. In the absence of contrary evidence, those factual findings were not displaced on appeal, and the classification as pusher type furnaces was maintained in favour of the Revenue. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97118