https://www.taxtmi.com/caselaws?id=233930 Classification and exemption claims concerning trailers mounted on chassis were left unexamined on merits because the adjudicating authority proceeded on a fixed classification under heading 8716 without dealing with the assessee's contention that fitting trailers to duty-paid chassis amounted to manufacture and attracted heading 8704. The valuation dispute, including whether axle assembly value was includible, was also found inadequately considered. The impugned orders were therefore set aside and the matters remitted for fresh adjudication with a speaking decision on classification, exemption and valuation after hearing the parties. en-us Mon, 25 Feb 2013 00:00:00 +0530 Wed, 22 May 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233930 Classification and exemption claims concerning trailers mounted on chassis were left unexamined on merits because the adjudicating authority proceeded on a fixed classification under heading 8716 without dealing with the assessee's contention that fitting trailers to duty-paid chassis amounted to manufacture and attracted heading 8704. The valuation dispute, including whether axle assembly value was includible, was also found inadequately considered. The impugned orders were therefore set aside and the matters remitted for fresh adjudication with a speaking decision on classification, exemption and valuation after hearing the parties. Case-Laws Central Excise Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233930