https://www.taxtmi.com/caselaws?id=266993 Where a tariff classification dispute could not be resolved through fresh testing because the goods were no longer manufactured and samples were unavailable, the matter had to be decided on the existing record rather than on impracticable retesting. The first appellate order was therefore set aside and the dispute remanded for re-adjudication on the show cause notice material, test reports, statements and other documentary evidence already on record. The extended period of limitation, which had not been previously decided and had been separately disputed on the basis of filed classification declarations, was also directed to be examined in the remand proceedings. en-us Wed, 19 Aug 2015 00:00:00 +0530 Wed, 28 Oct 2015 06:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266993 Where a tariff classification dispute could not be resolved through fresh testing because the goods were no longer manufactured and samples were unavailable, the matter had to be decided on the existing record rather than on impracticable retesting. The first appellate order was therefore set aside and the dispute remanded for re-adjudication on the show cause notice material, test reports, statements and other documentary evidence already on record. The extended period of limitation, which had not been previously decided and had been separately disputed on the basis of filed classification declarations, was also directed to be examined in the remand proceedings. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266993