https://www.taxtmi.com/caselaws?id=116809 The amended notification was treated as relaxing the earlier restriction by omitting Chapter 85 from the original framework, so entitlement to concessional duty depended on whether the printer fell within the relevant serial entry as an input/output processor or as part of the RAX system. That factual and classification issue had not been decided by the lower authorities, so the matter required fresh examination by the adjudicating authority. The case was remitted for reconsideration of the appellant's claim after giving an opportunity of hearing. en-us Wed, 05 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116809 The amended notification was treated as relaxing the earlier restriction by omitting Chapter 85 from the original framework, so entitlement to concessional duty depended on whether the printer fell within the relevant serial entry as an input/output processor or as part of the RAX system. That factual and classification issue had not been decided by the lower authorities, so the matter required fresh examination by the adjudicating authority. The case was remitted for reconsideration of the appellant's claim after giving an opportunity of hearing. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116809