https://www.taxtmi.com/caselaws?id=108464 Disputed goods must be classified only after their identity is properly established; reliance on chemical test reports and expert opinion without allowing cross-examination, and without addressing trade understanding, makes the classification unsustainable. The exemption claims raised for the relevant years also had to be examined before duty, confiscation, penalty, interest, and limitation were confirmed, because exemption eligibility could alter the entire demand framework. The impugned order was therefore set aside and the matter remanded for fresh determination of classification and all consequential liabilities. en-us Mon, 31 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108464 Disputed goods must be classified only after their identity is properly established; reliance on chemical test reports and expert opinion without allowing cross-examination, and without addressing trade understanding, makes the classification unsustainable. The exemption claims raised for the relevant years also had to be examined before duty, confiscation, penalty, interest, and limitation were confirmed, because exemption eligibility could alter the entire demand framework. The impugned order was therefore set aside and the matter remanded for fresh determination of classification and all consequential liabilities. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108464