https://www.taxtmi.com/caselaws?id=434142 Aluminium composite panel classification between Heading 7606 and Heading 7610 required the Tribunal to make clear independent findings on composition, manufacturing process, essential characteristics, preparation for use in structures, and end use. The High Court found that the Tribunal had largely relied on cited authorities without examining these critical factual aspects in detail. Because those findings were necessary to support classification, the Court held that the matter could not be decided on merits at that stage and required remand to the Tribunal for fresh decision on the factual record. en-us Wed, 15 Feb 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434142 Aluminium composite panel classification between Heading 7606 and Heading 7610 required the Tribunal to make clear independent findings on composition, manufacturing process, essential characteristics, preparation for use in structures, and end use. The High Court found that the Tribunal had largely relied on cited authorities without examining these critical factual aspects in detail. Because those findings were necessary to support classification, the Court held that the matter could not be decided on merits at that stage and required remand to the Tribunal for fresh decision on the factual record. Case-Laws VAT and Sales Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434142