https://www.taxtmi.com/caselaws?id=47551 Manufacture, classification, marketability, and exemption concerning the assembly of nozzles and nozzle holders into injectors had not been properly determined, so the existing order could not stand. The Court noted that the authorities had not examined the factual basis for how an injector was constituted or whether coupling the parts amounted to manufacture, and that the department bore the burden of proving manufacture and marketability. The earlier Tribunal ruling on nozzles fitted into holders under the old tariff was held inapplicable because the present dispute arose under the 1985 Tariff Act, Chapter 84, and Section XVI. The matter was remanded for fresh adjudication of the show cause notices. en-us Fri, 20 Jan 2006 00:00:00 +0530 Thu, 12 Jun 2014 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47551 Manufacture, classification, marketability, and exemption concerning the assembly of nozzles and nozzle holders into injectors had not been properly determined, so the existing order could not stand. The Court noted that the authorities had not examined the factual basis for how an injector was constituted or whether coupling the parts amounted to manufacture, and that the department bore the burden of proving manufacture and marketability. The earlier Tribunal ruling on nozzles fitted into holders under the old tariff was held inapplicable because the present dispute arose under the 1985 Tariff Act, Chapter 84, and Section XVI. The matter was remanded for fresh adjudication of the show cause notices. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47551