9911796707
TMI Blog2000 (6) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant/appellant on entries in HSN at page numbers 307, 449 and 416 besides Customs Notification No. 117/89. Though the submissions have been noted in the Final Order, these have not been dealt with in the finding portion of the order and therefore there was a mistake in the impugned Final Order and they need to be rectified. Reliance has been placed in the Apex Court judgement in Omar Salai Mohd. Saib v. CIT [1959 (37) ITR 151 SC] in which it was held that the Tribunal was bound to give its finding and observations on each and every piece of evidence, arguments and submissions made in the appeal. The following further decisions have also been relied upon in support of the appellant's contentions. (1) Nawab Ganj Sugar Mills v. CIT - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be accepted. On the merits of the case also, the Tribunal had observed that the Hon'ble High Court had discussed the manufacturing process of liquid gold and had come to the conclusion that it was not gold. Further, the question relating to classification of liquid gold had been settled by the Tribunal in the case of National Gold Industries [1989 (42) E.L.T. 20] and the Tribunal had concluded that liquid gold can be considered as ceramic colour and not as a gold or alloy of gold and therefore liquid gold would be classifiable under Chapter Heading 3207.90. It was therefore, evident that conclusions were recorded only after considering case law relied on by the appellants/applicants. Ld. SDR therefore submitted that there was no me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 117/94 would include liquid gold and would be classifiable under Chapter 71. In para 9 the assessee s plea that the Allahabad High Court judgement in Indian Ceramics holding that liquid gold was a chemical and not bullion under the UP Sales Tax was considered. On the basis of said judgement the assessee had argued that chemicals given under Chapter 28 of the Central Excise Tariff and on the basis of Notification No. 39/85 and interpretative Rule 3 of Chapter 72 gold will not fall under Chapter 72 was considered. On a reading of paras 11 and 12 of the Final Order containing the discussion and finding, it cannot be said that the Tribunal had ignored or failed to take into account the submissions made on behalf of the assessee. It is true ..... X X X X Extracts X X X X X X X X Extracts X X X X
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