https://www.taxtmi.com/caselaws?id=102774 French polish was treated as a furniture polish classifiable under Heading 34.05, and sealing wax as falling under Chapter 39, so the objection that both products were non-excisable for want of tariff coverage was rejected. On limitation and valuation, correspondence addressed to the department was relevant but had not been considered by the adjudicating authority, and the basis of duty determination also required review because valuation appeared to have been taken on sale price rather than assessable value. Those limited issues were remanded for fresh consideration, while the excisability and classification challenge failed. en-us Sat, 18 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102774 French polish was treated as a furniture polish classifiable under Heading 34.05, and sealing wax as falling under Chapter 39, so the objection that both products were non-excisable for want of tariff coverage was rejected. On limitation and valuation, correspondence addressed to the department was relevant but had not been considered by the adjudicating authority, and the basis of duty determination also required review because valuation appeared to have been taken on sale price rather than assessable value. Those limited issues were remanded for fresh consideration, while the excisability and classification challenge failed. Case-Laws Central Excise Sat, 18 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102774