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TMI Blog2017 (2) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled the classification dispute but has merely directed that the classification needs to be considered afresh along with other aspects such as valuation. The exclusion of classification from the instruction to withdraw pending appeal is intended to ensure that discriminatory treatment is not meted out in applying the appropriate rate of duty - Remand does not open up such a possibility and, hence, the issue before us is the propriety of the remand which is not excluded from applicability of the new litigation policy - appeal dismissed. - E/3051/2006 - A/85212/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri, Advocate for the appellant Shri, Superintendent Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a proportion of total sale was also produced; according to these 22.03% of sales was of non-vegetarian pizza and 0.71% was of chicago wings and, by applying this proportion to the total sales of each of the outlets, the duty allegedly evaded was computed at ₹ 38,50,044/-. 2. In adjudication by the original authority, it was held that non-vegetarian pizzas , comprising, as they do, of meat less than 20% by weight, is also classifiable under heading 1905 90 and not under heading 200110 as alleged in the notice. Likewise, vegetarian pizzas were also held to be classifiable under heading 1905 90. The adjudicating authority held that chicago wings are classifiable under heading 1601 10. Holding that cheesy dip and jalapeno d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant principles and should necessarily be considered when the merit of classification and dutiability are in question. However, a perusal of the grounds of appeal filed by Revenue shows it to be entirely about acceptance of the submissions made to the first appellate authority and does not question the authority of the first appellate authority to remand the matter. A remand order does not imply acceptance of the contention of assessee but is a direction to pass an order after taking into consideration various aspects pointed out by the appellate authority. In the absence of jeopardy to interests of Revenue and in the face of the specific observations on the unreliability of data adopted to compute duty liability, the remand cannot be object ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand ordered by the first appellate authority; that authority has not settled the classification dispute but has merely directed that the classification needs to be considered afresh along with other aspects such as valuation. The exclusion of classification from the instruction to withdraw pending appeal is intended to ensure that discriminatory treatment is not meted out in applying the appropriate rate of duty. Remand does not open up such a possibility and, hence, the issue before us is the propriety of the remand which is not excluded from applicability of the new litigation policy. 9. In view of the above, we find no merit in the appeal and dismiss it. (Pronounced in Court on 05/01/2017) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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