https://www.taxtmi.com/caselaws?id=45233 SC allowed the appeal, set aside the Tribunal's order that had reclassified the tablets as confectionery under Heading 17.04, and dismissed the Excise authorities' appeal before the Tribunal. The Court held the Tribunal erred by deciding a new classification point first raised on appeal; factual matrix must be developed before the authorities below. The classification as Ayurvedic medicines under Heading 3003.30 remains undisturbed for now, and the Excise authorities may, if legally permissible, issue a fresh show-cause notice seeking classification under Heading 17.04. en-us Tue, 03 Aug 1999 00:00:00 +0530 Thu, 09 Oct 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45233 SC allowed the appeal, set aside the Tribunal's order that had reclassified the tablets as confectionery under Heading 17.04, and dismissed the Excise authorities' appeal before the Tribunal. The Court held the Tribunal erred by deciding a new classification point first raised on appeal; factual matrix must be developed before the authorities below. The classification as Ayurvedic medicines under Heading 3003.30 remains undisturbed for now, and the Excise authorities may, if legally permissible, issue a fresh show-cause notice seeking classification under Heading 17.04. Case-Laws Central Excise Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45233