https://www.taxtmi.com/caselaws?id=405160 In tax classification disputes, entitlement to a concessional rate must be supported by examination of the product's nature and relevant materials, and not by invoices or claimed HSN classification alone. A brief order that does not address the material aspects bearing on the applicable rate of tax is inadequate and calls for reconsideration. The common order was therefore set aside, and the matters were remitted to the Tribunal for fresh disposal in accordance with law. en-us Tue, 02 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405160 In tax classification disputes, entitlement to a concessional rate must be supported by examination of the product's nature and relevant materials, and not by invoices or claimed HSN classification alone. A brief order that does not address the material aspects bearing on the applicable rate of tax is inadequate and calls for reconsideration. The common order was therefore set aside, and the matters were remitted to the Tribunal for fresh disposal in accordance with law. Case-Laws Central Excise Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405160