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TMI Blog2012 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... sified under heading 1704.90 – assessee contending such conversion not amounting to manufacture – Held that:- Since similar appeals of some other parties have already been remanded by the Tribunal for denovo decision considering all the relevant aspects. Therefore, impugned orders are set aside and matter is remanded to the adjudicating authority for denovo decision - 4114 of 2010 with E/S No. 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vy on the product. On the contrary, ld. AR submits that the process amounts to manufacture and the converted products are distinct from sugar and have distinct name and character. It is further contended by ld. AR that mishri, batasha etc. are sold in the market for different purposes and no one who is interested in buying batasha as substitute for sugar. 3. As regards classification of such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts that similar appeals of some other parties have already been remanded by the Tribunal for denovo decision considering all the relevant aspects after giving opportunity to the appellants in those cases. Therefore, it would be fair and proper if this matter is also remanded to the adjudicating authority for denovo decision considering all aspects. In this regard, he has referred to the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by either side. Accordingly, the impugned orders are set aside and the appeals are allowed by setting aside the impugned order and remanding the matters, keeping all issues open to the respective adjudicating authorities for de-novo decision considering all relevant aspects and after giving opportunity to the appellants to make their submissions in the matter. 6. Ld. AR does not dispute the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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