https://www.taxtmi.com/caselaws?id=340141 The order under appeal was found to be inadequately reasoned because it did not examine the relevant chapter notes, HSN explanations, or the distinct nature of the goods involved. Printed paper and paper board inserts or inlays, paper and paper board labels for attachment to products, and printed polyester labels had to be considered separately for classification. The claim of exemption on clearances to exporters also required factual determination, and the denial of Cenvat credit was found to lack reasons. The impugned order was set aside, the matter was remanded for fresh decision on classification and exemption, and the appellant was to be heard. en-us Tue, 07 Feb 2017 00:00:00 +0530 Thu, 16 Mar 2017 08:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340141 The order under appeal was found to be inadequately reasoned because it did not examine the relevant chapter notes, HSN explanations, or the distinct nature of the goods involved. Printed paper and paper board inserts or inlays, paper and paper board labels for attachment to products, and printed polyester labels had to be considered separately for classification. The claim of exemption on clearances to exporters also required factual determination, and the denial of Cenvat credit was found to lack reasons. The impugned order was set aside, the matter was remanded for fresh decision on classification and exemption, and the appellant was to be heard. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340141