https://www.taxtmi.com/caselaws?id=110166 The Tribunal set aside the demand for Central Excise duty on 'Gulabari' due to the department's failure to prove its classification as 'toilet water' under heading 33.03. The Tribunal clarified that the department could determine the correct classification in fresh proceedings but not in the same proceedings that concluded after the Tribunal's decision. The department's reclassification in the same proceedings was deemed inappropriate as the issue had been finalized by the Tribunal, barring further re-determination without new evidence or tests. en-us Fri, 10 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110166 The Tribunal set aside the demand for Central Excise duty on 'Gulabari' due to the department's failure to prove its classification as 'toilet water' under heading 33.03. The Tribunal clarified that the department could determine the correct classification in fresh proceedings but not in the same proceedings that concluded after the Tribunal's decision. The department's reclassification in the same proceedings was deemed inappropriate as the issue had been finalized by the Tribunal, barring further re-determination without new evidence or tests. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110166