2004 (3) TMI 640

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..... : Jyoti Balasundaram, Member (J) (Oral)]. In this appeal, the Revenue challenges the order of the Commissioner of Central Excise (Appeals), who has accepted the claim of the assessees/respondents for classification of On Load Top Changer manufactured by them under Chapter sub-heading 85.04 of the Schedule of the CETA, 1985, setting aside the classification held by the Assistant Commissione .....

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..... of over Rs.1.38 crores. The Assistant Commissioner confirmed the classification under the heading proposed in the notice holding inter alia, that the item is in the nature of boards, panels, desk, cabinet and other electrical items for the purpose of protection of electrical circuits as also for distribution of electricity. Before Commissioner (Appeals), the assessee claimed alternate classificati .....

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..... present impugned order, we find that an expert has confirmed that On Load Top Changer is part of transformer. There is no expert opinion on the item in dispute. In view of the above, we hold that in the interests of justice the matter be examined afresh in the light of the assessees claim for classification under Chapter Heading 85.04 and, therefore, set aside the impugned order and remand the c .....

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