https://www.taxtmi.com/caselaws?id=263027 Classification of unprocessed and dipped nylon tyre cord fabric for excise exemption under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 had to be examined independently on the facts of the case. The Tribunal erred by treating an earlier decision as conclusive, even though that decision had not finally determined the classification issue and had remitted it for decision. As the Tribunal relied on that ruling without fresh analysis, its order could not stand. The matter was therefore remitted for de novo consideration by the Commissioner with a direction for expeditious disposal. en-us Thu, 13 Aug 2015 00:00:00 +0530 Wed, 16 Nov 2016 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263027 Classification of unprocessed and dipped nylon tyre cord fabric for excise exemption under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 had to be examined independently on the facts of the case. The Tribunal erred by treating an earlier decision as conclusive, even though that decision had not finally determined the classification issue and had remitted it for decision. As the Tribunal relied on that ruling without fresh analysis, its order could not stand. The matter was therefore remitted for de novo consideration by the Commissioner with a direction for expeditious disposal. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263027