https://www.taxtmi.com/caselaws?id=104212 Classification of the disputed goods depended on their true nature and chemical composition, so the appellate authority could not reverse the adjudication order without chemical examination of the sample. The incomplete factual record meant the classification issue was not properly determined, and fresh consideration was required after testing the goods and hearing both sides. The appellate order was set aside and the matter remanded to the adjudicating authority for chemical examination and reconsideration of classification. en-us Mon, 06 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104212 Classification of the disputed goods depended on their true nature and chemical composition, so the appellate authority could not reverse the adjudication order without chemical examination of the sample. The incomplete factual record meant the classification issue was not properly determined, and fresh consideration was required after testing the goods and hearing both sides. The appellate order was set aside and the matter remanded to the adjudicating authority for chemical examination and reconsideration of classification. Case-Laws Central Excise Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104212