https://www.taxtmi.com/caselaws?id=112022 The Tribunal set aside the order and remitted the matter for re-determination of the classification of entities under Heading 3402.00 or 3809.00 of the Central Excise Tariff Act, 1985. It emphasized the importance of determining the primary and subsidiary functions of the entities for proper classification, especially considering exclusion clauses under head notes. The appeal was allowed, directing the original authority to re-determine the classification after hearing the appellants. Other issues were kept open for future consideration, including duty demands and time bar issues to be addressed after the classification was re-determined. en-us Fri, 02 Jul 2004 00:00:00 +0530 Thu, 26 Apr 2012 13:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112022 The Tribunal set aside the order and remitted the matter for re-determination of the classification of entities under Heading 3402.00 or 3809.00 of the Central Excise Tariff Act, 1985. It emphasized the importance of determining the primary and subsidiary functions of the entities for proper classification, especially considering exclusion clauses under head notes. The appeal was allowed, directing the original authority to re-determine the classification after hearing the appellants. Other issues were kept open for future consideration, including duty demands and time bar issues to be addressed after the classification was re-determined. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112022