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    <title>2002 (12) TMI 84 - Supreme Court</title>
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    <description>The dispute concerned the excisability of semi-finished floor coverings cleared under Rule 56B of the Central Excise Rules. The Supreme Court considered that a subsequent Tribunal decision and the evidence already on record required further examination, so the matter was remitted to the Tribunal for fresh decision in accordance with law. No final determination was made on the substantive excisability controversy.</description>
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      <description>The dispute concerned the excisability of semi-finished floor coverings cleared under Rule 56B of the Central Excise Rules. The Supreme Court considered that a subsequent Tribunal decision and the evidence already on record required further examination, so the matter was remitted to the Tribunal for fresh decision in accordance with law. No final determination was made on the substantive excisability controversy.</description>
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