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    <title>2004 (1) TMI 405 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, remanded a case concerning the classification of Aloevera Nector and Aloe bits and peaches back to the original authority. The Tribunal emphasized the need to establish the entity under dispute and its manufacturing process before determining the appropriate classification heading. The appellants were instructed to provide detailed affidavits regarding the nature of the products and manufacturing processes involved. The original authority was directed to consider the evidence presented and hear the appellants before issuing a final order. The appeals were allowed, and the case was sent back for further proceedings based on the Tribunal&#039;s directions.</description>
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    <pubDate>Thu, 08 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 405 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110460</link>
      <description>The Appellate Tribunal CESTAT, Mumbai, remanded a case concerning the classification of Aloevera Nector and Aloe bits and peaches back to the original authority. The Tribunal emphasized the need to establish the entity under dispute and its manufacturing process before determining the appropriate classification heading. The appellants were instructed to provide detailed affidavits regarding the nature of the products and manufacturing processes involved. The original authority was directed to consider the evidence presented and hear the appellants before issuing a final order. The appeals were allowed, and the case was sent back for further proceedings based on the Tribunal&#039;s directions.</description>
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      <pubDate>Thu, 08 Jan 2004 00:00:00 +0530</pubDate>
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