https://www.taxtmi.com/caselaws?id=44565 Classification under the Central Excise Tariff could not be finally determined because Explanation III to Tariff Item 15A(1) had not been considered by the Tribunal. The earlier ruling was distinguished on that basis, as the relevant explanation had been specifically raised before the appellate authority but omitted in the tribunal proceedings. The Supreme Court therefore set aside the Tribunal's order and remitted the matter for fresh adjudication after taking the tariff explanation into account. en-us Thu, 03 Apr 1997 00:00:00 +0530 Mon, 28 Jun 2010 12:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44565 Classification under the Central Excise Tariff could not be finally determined because Explanation III to Tariff Item 15A(1) had not been considered by the Tribunal. The earlier ruling was distinguished on that basis, as the relevant explanation had been specifically raised before the appellate authority but omitted in the tribunal proceedings. The Supreme Court therefore set aside the Tribunal's order and remitted the matter for fresh adjudication after taking the tariff explanation into account. Case-Laws Customs Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44565