https://www.taxtmi.com/caselaws?id=167579 The Tribunal upheld the Appellate Collector's classification decision, rejecting the Review Show Cause Notice. The Varnished Fibre Glass Cloth and Varnished Sleevings were classified under Tariff Item 68 of the Central Excise Tariff, not under Tariff Item 22B or 22F as contended by the respondents. The government's attempt to introduce new test reports post the original order was deemed invalid, emphasizing that review proceedings should rely on records available at the time of the initial decision. en-us Mon, 30 Sep 1985 00:00:00 +0530 Thu, 25 Dec 2014 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167579 The Tribunal upheld the Appellate Collector's classification decision, rejecting the Review Show Cause Notice. The Varnished Fibre Glass Cloth and Varnished Sleevings were classified under Tariff Item 68 of the Central Excise Tariff, not under Tariff Item 22B or 22F as contended by the respondents. The government's attempt to introduce new test reports post the original order was deemed invalid, emphasizing that review proceedings should rely on records available at the time of the initial decision. Case-Laws Central Excise Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167579