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    <title>2017 (7) TMI 1106 - ALLAHABAD HIGH COURT</title>
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    <description>Product classification for tax purposes was not finally determined because the sample was produced before the appellate authority for the first time and the Revenue had no opportunity to rebut the material relied upon. The HC held that, in these circumstances, the proper course was to set aside the Tribunal&#039;s order and remit the matter for fresh adjudication after hearing both sides. The substantive classification issue was left open for de novo consideration before the Tribunal.</description>
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      <description>Product classification for tax purposes was not finally determined because the sample was produced before the appellate authority for the first time and the Revenue had no opportunity to rebut the material relied upon. The HC held that, in these circumstances, the proper course was to set aside the Tribunal&#039;s order and remit the matter for fresh adjudication after hearing both sides. The substantive classification issue was left open for de novo consideration before the Tribunal.</description>
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