https://www.taxtmi.com/caselaws?id=41461 In excise tariff classification, an earlier classification order on the same goods is not strictly res judicata, but it remains a relevant and material factor that cannot be ignored in later proceedings. Classification must be based on recognised trade and commercial understanding, the manufacturing process, and the nature of the material, rather than on use alone or subjective visual impression. Quasi-judicial appellate and revisional orders must contain reasons and address the governing classification principles; bare affirmations or non-speaking rejections are invalid. A board circular did not, on the facts stated, vitiate the impugned orders. en-us Mon, 18 Jan 1971 00:00:00 +0530 Thu, 03 Jun 2010 14:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41461 In excise tariff classification, an earlier classification order on the same goods is not strictly res judicata, but it remains a relevant and material factor that cannot be ignored in later proceedings. Classification must be based on recognised trade and commercial understanding, the manufacturing process, and the nature of the material, rather than on use alone or subjective visual impression. Quasi-judicial appellate and revisional orders must contain reasons and address the governing classification principles; bare affirmations or non-speaking rejections are invalid. A board circular did not, on the facts stated, vitiate the impugned orders. Case-Laws Central Excise Mon, 18 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41461