https://www.taxtmi.com/caselaws?id=31863 The Supreme Court addressed the classification of goods obtained during ship dismantling under the Central Excise Act. The Court found that the process had not been adequately disclosed, directing the Adjudicating Authority to examine the ship breaking process in detail. The Court set aside the previous judgment and remitted the matters for fresh consideration, allowing the appellants to submit additional evidence. Emphasizing the need for a thorough examination, the Court disposed of the Civil Appeals with no order as to costs, stressing the importance of determining the applicability of excise duty on goods from ship dismantling. en-us Tue, 21 Oct 2008 00:00:00 +0530 Tue, 23 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31863 The Supreme Court addressed the classification of goods obtained during ship dismantling under the Central Excise Act. The Court found that the process had not been adequately disclosed, directing the Adjudicating Authority to examine the ship breaking process in detail. The Court set aside the previous judgment and remitted the matters for fresh consideration, allowing the appellants to submit additional evidence. Emphasizing the need for a thorough examination, the Court disposed of the Civil Appeals with no order as to costs, stressing the importance of determining the applicability of excise duty on goods from ship dismantling. Case-Laws Central Excise Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31863