https://www.taxtmi.com/caselaws?id=211011 In excise classification disputes involving add-on cards and motherboards, proper classification depends on a factual examination of the goods' nature, character, use and relationship with automatic data processing machines. Where the Tribunal has not undertaken that inquiry before applying tariff entries, the factual foundation is inadequate and the classification issue cannot be decided reliably. The matter must therefore be remitted to the fact-finding authority for fresh consideration in accordance with law after assessing the nature and functions of the goods. en-us Tue, 07 Feb 2012 00:00:00 +0530 Wed, 29 Aug 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211011 In excise classification disputes involving add-on cards and motherboards, proper classification depends on a factual examination of the goods' nature, character, use and relationship with automatic data processing machines. Where the Tribunal has not undertaken that inquiry before applying tariff entries, the factual foundation is inadequate and the classification issue cannot be decided reliably. The matter must therefore be remitted to the fact-finding authority for fresh consideration in accordance with law after assessing the nature and functions of the goods. Case-Laws Central Excise Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211011