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2017 (6) TMI 505 - AT - Central ExciseClassification of goods - whether the goods described viz. Switches, relays, fuses, plugs, lamps belong to the Tariff heading 85.13 and 85.36 or any other entry for levy of duty under Third Schedule to the Central Excise Act, 1944? - Held that: - Description of goods in tariff entry may depend on the technical literature as well as various technicalities of the goods, which learned adjudicating authority shall have advantage to examine better - to grant fair opportunity of hearing to both sides to place their case before adjudicating authority for his determination of classification and decide leviability, matters are remanded to the Ld. Authority - appeal allowed by way of remand.
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