https://www.taxtmi.com/caselaws?id=98889 The appellate tribunal set aside the previous order and remanded the matter for fresh adjudication by the Assistant Commissioner to consider all relevant evidence, including the nature of product use, test reports, and classification headings claimed by both parties. The tribunal emphasized that classification should be based on the product's characteristics, manufacturing process, and ingredients, not just promotional material or labels. It highlighted the need to establish the product's actual use for hair care to determine its correct classification, ultimately emphasizing a comprehensive review of all evidence for a proper determination. en-us Fri, 31 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 14:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98889 The appellate tribunal set aside the previous order and remanded the matter for fresh adjudication by the Assistant Commissioner to consider all relevant evidence, including the nature of product use, test reports, and classification headings claimed by both parties. The tribunal emphasized that classification should be based on the product's characteristics, manufacturing process, and ingredients, not just promotional material or labels. It highlighted the need to establish the product's actual use for hair care to determine its correct classification, ultimately emphasizing a comprehensive review of all evidence for a proper determination. Case-Laws Central Excise Fri, 31 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98889