https://www.taxtmi.com/caselaws?id=111068 Classification of bridge builder systems under central excise could not be sustained without a conclusive finding on the exact nature of the goods. The order did not clearly determine whether the systems were steel structures fabricated at site for bridge construction or moulding patterns covered by the tariff heading cited in the notice. Because that foundational classification issue remained unresolved, the duty demand was set aside for fresh consideration and the matter remitted to the adjudicating authority. Penalty and other connected issues were left open for reconsideration after proper determination of the correct tariff heading. en-us Fri, 19 Sep 2003 00:00:00 +0530 Fri, 20 Apr 2012 11:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111068 Classification of bridge builder systems under central excise could not be sustained without a conclusive finding on the exact nature of the goods. The order did not clearly determine whether the systems were steel structures fabricated at site for bridge construction or moulding patterns covered by the tariff heading cited in the notice. Because that foundational classification issue remained unresolved, the duty demand was set aside for fresh consideration and the matter remitted to the adjudicating authority. Penalty and other connected issues were left open for reconsideration after proper determination of the correct tariff heading. Case-Laws Central Excise Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111068