2007 (8) TMI 107

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..... ecalled and relist the appeal for hearing - Appeal No. E/1514/2006 - Misc. Order Nos. M/1104-1105/2007-WZB/C-II/(EB) - Dated:- 17-8-2007 - [Order per : M.V. Ravindran, Member (J)]. - This application is for review of our order dated 27-4-2007 [2007 (214) E.L.T. 65 (Tribunal)] has been filed on the ground that our order overlooked the material fact which was placed before the Bench at the tim .....

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..... binding and over-riding the specific provisions of Central Excise Tariff Act especially when there is enough technical literature to support the Revenue's stand that adoption of method based upon Theobromine contents is effective. The appellate authority dismissed above plea of appellant by observing that the relevant entry of Chapter 18 and Chapter 19, during the period in question, were not comp .....

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..... e "cocoa" covers cocoa in nil forms, including past and solid." It can be seen that the explanation given in HSN would have a definite effect on the classification of the product in question. If HSN lays down a specific method to arrive at the coca content, then it has to be followed. Since our order as reproduced above has not considered this relevant fact, we find that our order requires revie .....

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