https://www.taxtmi.com/caselaws?id=41729 The court ruled in favor of the petitioners, setting aside the revisional authority's order and directing the respondents to classify the product under Tariff Item No. 12. The court emphasized adherence to legal precedents and the need for evidentiary support in classification decisions. The respondents were instructed to refund the excess duty paid by the petitioners within three months, with no order as to costs. en-us Thu, 17 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41729 The court ruled in favor of the petitioners, setting aside the revisional authority's order and directing the respondents to classify the product under Tariff Item No. 12. The court emphasized adherence to legal precedents and the need for evidentiary support in classification decisions. The respondents were instructed to refund the excess duty paid by the petitioners within three months, with no order as to costs. Case-Laws Central Excise Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41729