https://www.taxtmi.com/caselaws?id=257759 Classification under Chapter 30 had to be determined first because the product description as patent or proprietary medicaments or generic medicaments controlled duty liability and the availability of Modvat credit on inputs. The Tribunal was required, as the final fact-finding authority, to address the core classification dispute raised in the notices and orders below before deciding the consequential credit issue. An order that relies on earlier decisions without adjudicating the foundational classification question is unsustainable, and the matter was restored for fresh decision on all grounds. en-us Thu, 26 Feb 2015 00:00:00 +0530 Tue, 23 Jun 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257759 Classification under Chapter 30 had to be determined first because the product description as patent or proprietary medicaments or generic medicaments controlled duty liability and the availability of Modvat credit on inputs. The Tribunal was required, as the final fact-finding authority, to address the core classification dispute raised in the notices and orders below before deciding the consequential credit issue. An order that relies on earlier decisions without adjudicating the foundational classification question is unsustainable, and the matter was restored for fresh decision on all grounds. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257759