https://www.taxtmi.com/caselaws?id=250520 Classification of coconut oil packed in 200 ml containers should not be determined mechanically by preferring a Board circular over existing Tribunal rulings; the factual matrix and relevant legal position must be examined together. The dispute also required fresh consideration of amendments to Chapter Note 2 of Chapter 33 and Section Note 2 of Section VI, the product label, and whether unjust enrichment had been properly addressed. Where these material issues remain unexamined, the matter is suitable for de novo adjudication by the original authority, and remand is appropriate. en-us Wed, 16 Apr 2014 00:00:00 +0530 Sun, 17 Aug 2014 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250520 Classification of coconut oil packed in 200 ml containers should not be determined mechanically by preferring a Board circular over existing Tribunal rulings; the factual matrix and relevant legal position must be examined together. The dispute also required fresh consideration of amendments to Chapter Note 2 of Chapter 33 and Section Note 2 of Section VI, the product label, and whether unjust enrichment had been properly addressed. Where these material issues remain unexamined, the matter is suitable for de novo adjudication by the original authority, and remand is appropriate. Case-Laws Central Excise Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250520