2002 (9) TMI 522 - AT - Central Excise

Summary

The appeal was against the order passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh regarding the classification of silica extracted from rice husk ash. The appellant claimed classification under sub-heading 2621.00 with nil rate of duty. The Department issued a show cause notice proposing a different classification under sub-heading 2811.90. The adjudicating authority dropped the demand, but the Commissioner (Appeals) allowed the Department's appeal. The Tribunal found that the Commissioner (Appeals) did not provide a plausible explanation for the change in classification, so the appeal was remanded for further adjudication.