https://www.taxtmi.com/caselaws?id=99249 Classification of unmachined CI castings under Tariff Heading 73.25 or 84.37 and eligibility for exemption under Notification No. 56/95-C.E. turned on whether the goods were covered by the relevant Board circular and on a reasoned finding as to true classification. The lower appellate authority had relied on the later circular being prospective, but had not examined the earlier circular or recorded a definite classification finding. The matter therefore required fresh adjudication by the Commissioner (Appeals), and the order was set aside by remand. en-us Mon, 30 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99249 Classification of unmachined CI castings under Tariff Heading 73.25 or 84.37 and eligibility for exemption under Notification No. 56/95-C.E. turned on whether the goods were covered by the relevant Board circular and on a reasoned finding as to true classification. The lower appellate authority had relied on the later circular being prospective, but had not examined the earlier circular or recorded a definite classification finding. The matter therefore required fresh adjudication by the Commissioner (Appeals), and the order was set aside by remand. Case-Laws Central Excise Mon, 30 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99249