9911796707
TMI Blog1997 (9) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : P.C. Jain, Member (T)]. Briefly stated, material facts for disposal of these two appeals are as follows :- 1.1 The appellants herein filed a classification list for their product described as aromax on 18-6-1987 claiming classification under Tariff sub-heading 3402.90 Later on, however, they filed another classification list on 22-12-1988 claiming classification of the said produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals). Treating the same application as an appeal, the Commissioner (Appeals) upheld the contention of the Revenue and classified the product under sub-heading 3402.90. Hence one appeal before the Tribunal by the appellants. 1.2 It may be mentioned at this stage that the Commissioner of Central Excise, Patna in his order dated 25-11-1994 for the first time referred to a test report d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Shri N. Mookherjee submits that the test report dated 22-7-1993 is very ambiguous in its reading. He points out to that test report as follows :- There is no facilities of biological testing (following the germicidal properties of disinfectant fluid) in the laboratory. However for further information it required detailed compositions of various raw materials used for the product may be furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted a report of an expert before the Commissioner (Appeals). That report may also be taken into account by the Commissioner of Central Excise, patna on production of the same by the appellants herein. 3.1 We have also heard the learned SDR Shri T. Premkumar and the learned JDR Shri S.N. Ghosh. 3.2 We have carefully considered the pleas advanced from both sides. We agree with the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of the records available with him and on the baisis of contemporary material supplied by the appellants. Appeals are, therefore, allowed by remand with direction to readjudicate in the above terms. Needless to say that the de novo proceedings will be conducted in accordance with the principles of natural justice and after affording an opportunity of hearing to the appellants. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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