https://www.taxtmi.com/caselaws?id=786753 Classification of the product, limitation for duty demand, and adequacy of testing required fresh examination because the lower authority addressed only classification and gave no clear finding on invocation of the extended period. The test report was also insufficient in substance, as it did not answer all queries in the test memo and the record did not explain why further testing was not pursued. The matter was therefore sent back for reconsideration after examining the unanswered test issues, similarity with earlier products, the NPK requirement for Chapter 31 classification, supporting certification, and the limitation question, with observance of natural justice. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786753 Classification of the product, limitation for duty demand, and adequacy of testing required fresh examination because the lower authority addressed only classification and gave no clear finding on invocation of the extended period. The test report was also insufficient in substance, as it did not answer all queries in the test memo and the record did not explain why further testing was not pursued. The matter was therefore sent back for reconsideration after examining the unanswered test issues, similarity with earlier products, the NPK requirement for Chapter 31 classification, supporting certification, and the limitation question, with observance of natural justice. Case-Laws Central Excise Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786753