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Issues:
Classification of linear alpha olefin C-14 imported by the appellant under Heading 29.01 or Heading 27.10. Analysis: The primary issue in this appeal before the Appellate Tribunal CEGAT, MUMBAI was the proper classification of the linear alpha olefin C-14 imported by the appellant. The appellant contended that the goods should be classified under Heading 29.01, covering unsaturated acyclic hydrocarbons. However, the department proposed classification under Heading 27.10 as petroleum oils and oils obtained from bituminous minerals. The Asstt. Commissioner upheld the department's proposal, disregarding the appellant's reliance on a test report from the Indian Institute of Technology (IIT) which indicated the nature of the isomers present in the imported consignment. Upon appeal, the Commissioner (Appeals) found the test report of the IIT insufficient to determine the classification definitively. The Commissioner noted that the report only addressed the main ingredient constituting 97% of the consignment and did not analyze the entire sample on a 100% basis. The Commissioner directed a retest of samples to be drawn afresh for a correct determination of the classification, emphasizing the need for a comprehensive analysis. The Appellate Tribunal, in its judgment, highlighted two crucial reasons for setting aside the Commissioner (Appeals) order. Firstly, a legislative amendment under Section 128 of the Act eliminated the Commissioner's power to refer the case back to the adjudicating authority for fresh adjudication post-amendment. Therefore, the Commissioner (Appeals) was mandated to decide the appeal by passing orders confirming, modifying, or annulling the decision appealed against. Secondly, the Tribunal pointed out an error in the Commissioner's analysis, emphasizing that the test conducted by the IIT on 97% of the sample did not imply a comprehensive analysis of the entire consignment. The Tribunal emphasized that the Commissioner had sufficient material to make a decision based on the available evidence and law. Consequently, the Appellate Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner to dispose of the appeal in accordance with the law. The Tribunal also stressed the importance of timely adjudication, expecting the Commissioner to adhere to the same period specified for the Asstt. Commissioner in deciding the matter promptly after receiving the order.
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