https://www.taxtmi.com/caselaws?id=52401 An adjudicating authority dealing with a remand must address the Tribunal's specific directions and the materials identified in the remand order; repeating the earlier reasoning without doing so renders the fresh adjudication unsustainable. In classification, crimped uncut waste arising during drawing and crimping was treated as waste under Heading 55.03 where the Board's circular recognised damaged fibre at that stage as waste, and the technical report did not establish that the product had the characteristics of polyester staple fibre. Mere possible use of the material did not alter its waste character, so the duty demand and adverse classification could not stand. en-us Thu, 04 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 16:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52401 An adjudicating authority dealing with a remand must address the Tribunal's specific directions and the materials identified in the remand order; repeating the earlier reasoning without doing so renders the fresh adjudication unsustainable. In classification, crimped uncut waste arising during drawing and crimping was treated as waste under Heading 55.03 where the Board's circular recognised damaged fibre at that stage as waste, and the technical report did not establish that the product had the characteristics of polyester staple fibre. Mere possible use of the material did not alter its waste character, so the duty demand and adverse classification could not stand. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52401