https://www.taxtmi.com/caselaws?id=338670 Customs classification of imported goods is not conclusive for Central Excise purposes; excise classification must be determined independently from the actual nature of the goods and the relevant tariff entry. Where the appellate authority relies only on the import classification and does not examine the correct excise classification on merits, the matter requires reconsideration. The impugned order was set aside and the dispute remanded for fresh decision on excise classification without being influenced by the Customs assessment. en-us Thu, 05 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338670 Customs classification of imported goods is not conclusive for Central Excise purposes; excise classification must be determined independently from the actual nature of the goods and the relevant tariff entry. Where the appellate authority relies only on the import classification and does not examine the correct excise classification on merits, the matter requires reconsideration. The impugned order was set aside and the dispute remanded for fresh decision on excise classification without being influenced by the Customs assessment. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338670