https://www.taxtmi.com/caselaws?id=465911 Cross objections were held not maintainable where the respondent had no independent grievance against an order already in its favour, though the filing could be treated as a counter to the departmental appeal on the issues raised. On classification, the competing tariff headings were examined under the General Rules for Interpretation, the composite goods approach, and the essential character test, but the dispute was considered unsettled because rival factual views and Tribunal decisions existed. The matter was therefore not finally resolved on the existing bench strength and was referred to a Larger Bench for authoritative determination. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 14 Jan 2026 17:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465911 Cross objections were held not maintainable where the respondent had no independent grievance against an order already in its favour, though the filing could be treated as a counter to the departmental appeal on the issues raised. On classification, the competing tariff headings were examined under the General Rules for Interpretation, the composite goods approach, and the essential character test, but the dispute was considered unsettled because rival factual views and Tribunal decisions existed. The matter was therefore not finally resolved on the existing bench strength and was referred to a Larger Bench for authoritative determination. Case-Laws Central Excise Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465911