https://www.taxtmi.com/caselaws?id=47759 Classification of galvanised steel wire under the Central Excise Tariff depended on whether the goods answered the description of insulated wires and cables under Tariff Item 33B or iron and steel products under Tariff Item 26AA(1a). The exemption notification under Rule 8(1) and the relevant board circulars were material to that determination, but they had not been examined by the authorities. Because the proper classification required factual reassessment in light of those materials, the impugned orders were set aside and the matter was remitted to the Commissioner of Central Excise for fresh decision. en-us Fri, 22 Sep 2006 00:00:00 +0530 Tue, 10 Jun 2014 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47759 Classification of galvanised steel wire under the Central Excise Tariff depended on whether the goods answered the description of insulated wires and cables under Tariff Item 33B or iron and steel products under Tariff Item 26AA(1a). The exemption notification under Rule 8(1) and the relevant board circulars were material to that determination, but they had not been examined by the authorities. Because the proper classification required factual reassessment in light of those materials, the impugned orders were set aside and the matter was remitted to the Commissioner of Central Excise for fresh decision. Case-Laws Central Excise Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47759