https://www.taxtmi.com/caselaws?id=344234 Classification of the goods for levy of excise duty under the Third Schedule to the Central Excise Act was found unsustainable because the adjudication order did not analyse the goods' nature, character, composition, or tariff coverage, and no proper testing or reasoned examination had been undertaken. The tariff entry required an independent item-wise classification exercise supported by a speaking order. As the existing record was insufficient for a final determination, the classification and levy issue was remanded to the adjudicating authority for fresh decision after hearing the parties and recording reasons. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344234 Classification of the goods for levy of excise duty under the Third Schedule to the Central Excise Act was found unsustainable because the adjudication order did not analyse the goods' nature, character, composition, or tariff coverage, and no proper testing or reasoned examination had been undertaken. The tariff entry required an independent item-wise classification exercise supported by a speaking order. As the existing record was insufficient for a final determination, the classification and levy issue was remanded to the adjudicating authority for fresh decision after hearing the parties and recording reasons. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344234