https://www.taxtmi.com/caselaws?id=46207 The governing test was whether the main part of the manufacture of agarbathis was carried on with the aid of power, because that factual finding determined the applicable tariff classification and duty consequence. The Tribunal had relied on an earlier decision without examining that factual aspect, so the matter required reconsideration on the correct legal test. The appeal was restored to the Tribunal for fresh determination of the power-usage question in accordance with that standard. en-us Wed, 17 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 14:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46207 The governing test was whether the main part of the manufacture of agarbathis was carried on with the aid of power, because that factual finding determined the applicable tariff classification and duty consequence. The Tribunal had relied on an earlier decision without examining that factual aspect, so the matter required reconsideration on the correct legal test. The appeal was restored to the Tribunal for fresh determination of the power-usage question in accordance with that standard. Case-Laws Central Excise Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46207