https://www.taxtmi.com/caselaws?id=46463 Classification of tapsa yarn under the disputed tariff heading depended on a definite factual finding on whether core yarn was used in manufacture. The Tribunal's classification analysis was found unsupported because that factual issue had not been clearly determined on the evidence. As the correctness of classification turned on re-examination of the material record, final determination was not possible on the existing findings. The appeal was allowed, the Tribunal's order was set aside, and the matter was remitted for decision in accordance with law. en-us Wed, 18 Dec 2002 00:00:00 +0530 Thu, 22 Jul 2010 10:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46463 Classification of tapsa yarn under the disputed tariff heading depended on a definite factual finding on whether core yarn was used in manufacture. The Tribunal's classification analysis was found unsupported because that factual issue had not been clearly determined on the evidence. As the correctness of classification turned on re-examination of the material record, final determination was not possible on the existing findings. The appeal was allowed, the Tribunal's order was set aside, and the matter was remitted for decision in accordance with law. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46463