https://www.taxtmi.com/caselaws?id=42168 The High Court set aside the Government's revision order and remanded the matter to the Tribunal for a fresh decision on the classification of "Decoplast." The Tribunal concluded that "Decoplast" should be classified as plastic emulsion paint under Tariff Item 14(I)(3)(iv) based on its composition and trade understanding, dismissing the appeal under Section 35L of the Act due to lack of rebuttal evidence from the Revenue. en-us Wed, 23 Mar 1988 00:00:00 +0530 Fri, 25 Jul 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42168 The High Court set aside the Government's revision order and remanded the matter to the Tribunal for a fresh decision on the classification of "Decoplast." The Tribunal concluded that "Decoplast" should be classified as plastic emulsion paint under Tariff Item 14(I)(3)(iv) based on its composition and trade understanding, dismissing the appeal under Section 35L of the Act due to lack of rebuttal evidence from the Revenue. Case-Laws Central Excise Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42168