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    <title>2007 (9) TMI 478 - CESTAT, CHENNAI</title>
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    <description>The appellate tribunal set aside the lower authorities&#039; orders on the classification and exemption issues related to wax moulds, directing a reevaluation of the marketability of the &quot;wax tree&quot; to determine its excisability status. The tribunal stressed the importance of addressing the marketability aspect in line with legal precedents and granted the assessee an opportunity to present their case while ensuring compliance with due process.</description>
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      <description>The appellate tribunal set aside the lower authorities&#039; orders on the classification and exemption issues related to wax moulds, directing a reevaluation of the marketability of the &quot;wax tree&quot; to determine its excisability status. The tribunal stressed the importance of addressing the marketability aspect in line with legal precedents and granted the assessee an opportunity to present their case while ensuring compliance with due process.</description>
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