https://www.taxtmi.com/caselaws?id=208202 Classification of criss-cross vulcanized rubber patches under the Central Excise Tariff had to be decided only after examining whether the process used by comparable manufacturers was the same as that adopted by the assessee. The record showed reliance on earlier orders classifying identical rubber patches under a different sub-heading, but no finding had been returned on that differential-treatment claim. Following the principle of uniformity and the earlier Damodar J. Malpani decision, the SC set aside the impugned order and remanded the matter to the Commissioner (Appeals) for fresh consideration of the correct tariff classification after comparing the manufacturing processes. en-us Tue, 13 Nov 2007 00:00:00 +0530 Sat, 07 Jan 2012 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208202 Classification of criss-cross vulcanized rubber patches under the Central Excise Tariff had to be decided only after examining whether the process used by comparable manufacturers was the same as that adopted by the assessee. The record showed reliance on earlier orders classifying identical rubber patches under a different sub-heading, but no finding had been returned on that differential-treatment claim. Following the principle of uniformity and the earlier Damodar J. Malpani decision, the SC set aside the impugned order and remanded the matter to the Commissioner (Appeals) for fresh consideration of the correct tariff classification after comparing the manufacturing processes. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208202