https://www.taxtmi.com/caselaws?id=432399 The Tribunal remanded the case to the adjudicating authority as the appellant's claim for exemption on corrugated boxes was denied due to an incorrect Tariff Heading Number. The issue of classification, not raised before lower authorities, was deemed a question of law that could be addressed at the Tribunal stage. The Tribunal set aside the impugned order, allowed the appeal by remand, emphasizing the necessity of raising all pertinent issues at the correct legal stages for a fair resolution. en-us Fri, 02 Dec 2022 00:00:00 +0530 Thu, 05 Jan 2023 08:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432399 The Tribunal remanded the case to the adjudicating authority as the appellant's claim for exemption on corrugated boxes was denied due to an incorrect Tariff Heading Number. The issue of classification, not raised before lower authorities, was deemed a question of law that could be addressed at the Tribunal stage. The Tribunal set aside the impugned order, allowed the appeal by remand, emphasizing the necessity of raising all pertinent issues at the correct legal stages for a fair resolution. Case-Laws Central Excise Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432399