https://www.taxtmi.com/caselaws?id=100811 Classification orders could not be sustained because the lower authorities had not examined the product's essential character, composition, or how it was understood and traded in commerce. As classification turns on those relevant materials, the absence of such enquiry left the orders incomplete. The later classification of the goods under Chapter 35 for a subsequent period reinforced the need for a fresh, reasoned determination on the available record. The classification orders were therefore set aside and the matter remanded to the original authority for reconsideration after taking all relevant materials into account. en-us Thu, 01 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100811 Classification orders could not be sustained because the lower authorities had not examined the product's essential character, composition, or how it was understood and traded in commerce. As classification turns on those relevant materials, the absence of such enquiry left the orders incomplete. The later classification of the goods under Chapter 35 for a subsequent period reinforced the need for a fresh, reasoned determination on the available record. The classification orders were therefore set aside and the matter remanded to the original authority for reconsideration after taking all relevant materials into account. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100811