https://www.taxtmi.com/caselaws?id=265770 Manufactured components for elevators or lifts were disputed as classifiable under sub-heading 8428.00 or 8431.00 of the Central Excise Tariff Act, 1985, with Note 4 of Section XVI forming the core interpretive issue. The Court held that fresh legal contentions could be raised on remand because they involved questions of law arising from the existing record, including whether the goods constituted lifting machinery under 8428.00 and whether 8431.00 applied only to parts used after installation. The classification question was left open, and the prior orders were set aside with the matter remitted to the Tribunal for de novo consideration. en-us Thu, 17 Sep 2015 00:00:00 +0530 Mon, 04 Jan 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265770 Manufactured components for elevators or lifts were disputed as classifiable under sub-heading 8428.00 or 8431.00 of the Central Excise Tariff Act, 1985, with Note 4 of Section XVI forming the core interpretive issue. The Court held that fresh legal contentions could be raised on remand because they involved questions of law arising from the existing record, including whether the goods constituted lifting machinery under 8428.00 and whether 8431.00 applied only to parts used after installation. The classification question was left open, and the prior orders were set aside with the matter remitted to the Tribunal for de novo consideration. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265770