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    <title>1983 (6) TMI 32 - HIGH COURT OF KERALA AT ERNAKULAM</title>
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    <description>The court directed the Revenue to conduct an inquiry to determine the correct classification of plywood for excise duty purposes. The petitioner was granted the opportunity to present evidence and objections, ensuring a fair adjudication of the matter. The court emphasized the importance of tangible material and expert opinions in determining the classification of goods under specific tariff entries. No recovery of any amount was allowed until final orders were passed, and the disputed duty stayed pending the proceedings.</description>
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      <description>The court directed the Revenue to conduct an inquiry to determine the correct classification of plywood for excise duty purposes. The petitioner was granted the opportunity to present evidence and objections, ensuring a fair adjudication of the matter. The court emphasized the importance of tangible material and expert opinions in determining the classification of goods under specific tariff entries. No recovery of any amount was allowed until final orders were passed, and the disputed duty stayed pending the proceedings.</description>
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