https://www.taxtmi.com/caselaws?id=97121 Machinery cleared in parts under orders for complete plant and machinery raised a classification issue: the Tribunal treated the substance of the transaction as relevant, not merely the form of piecemeal removal. It noted an earlier decision that parts supplied pursuant to orders for complete machinery may be assessed on that basis, subject to the stated factual safeguards. Because that precedent had not been considered by the lower authorities, the classification question was remitted for fresh examination in accordance with law, and the impugned order was set aside. en-us Wed, 16 May 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97121 Machinery cleared in parts under orders for complete plant and machinery raised a classification issue: the Tribunal treated the substance of the transaction as relevant, not merely the form of piecemeal removal. It noted an earlier decision that parts supplied pursuant to orders for complete machinery may be assessed on that basis, subject to the stated factual safeguards. Because that precedent had not been considered by the lower authorities, the classification question was remitted for fresh examination in accordance with law, and the impugned order was set aside. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97121