https://www.taxtmi.com/caselaws?id=44775 Tariff classification depended on the physical condition of the commodity, namely whether it was in coil form or straight length, because that fact determined whether Item 26A(1a) or Item 68 of the Central Excise Tariff applied. The Tribunal had not recorded a clear finding on that foundational fact, so the classification issue and the related excise liability could not be properly decided. As the other questions in the appeals also turned on the same missing factual determination, the order was set aside and the matter was remitted for fresh decision after the relevant facts were recorded. en-us Wed, 22 Mar 1995 00:00:00 +0530 Sat, 03 Jul 2010 17:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44775 Tariff classification depended on the physical condition of the commodity, namely whether it was in coil form or straight length, because that fact determined whether Item 26A(1a) or Item 68 of the Central Excise Tariff applied. The Tribunal had not recorded a clear finding on that foundational fact, so the classification issue and the related excise liability could not be properly decided. As the other questions in the appeals also turned on the same missing factual determination, the order was set aside and the matter was remitted for fresh decision after the relevant facts were recorded. Case-Laws Central Excise Wed, 22 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44775