https://www.taxtmi.com/caselaws?id=47759 The Supreme Court set aside the orders and remitted the case to the Commissioner of Central Excise for a fresh assessment regarding the applicability of Tariff Item Nos. 26AA(1a) or 33B to the goods manufactured by the appellant. The Court emphasized the need for a factual analysis and consideration of relevant circulars to determine the correct tariff classification and excise duty liability. The appeal was disposed of with directions for further assessment, leaving all contentions open for submission of additional evidence if desired, and no costs were awarded in the case. 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 The Supreme Court set aside the orders and remitted the case to the Commissioner of Central Excise for a fresh assessment regarding the applicability of Tariff Item Nos. 26AA(1a) or 33B to the goods manufactured by the appellant. The Court emphasized the need for a factual analysis and consideration of relevant circulars to determine the correct tariff classification and excise duty liability. The appeal was disposed of with directions for further assessment, leaving all contentions open for submission of additional evidence if desired, and no costs were awarded in the case. Case-Laws Central Excise Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47759