9911796707
TMI Blog2024 (4) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ANOLI INTERMEDIATES INDIA PVT LTD AND OTHERS VERSUS C.C. -KANDLA [ 2023 (6) TMI 317 - CESTAT AHMEDABAD] . In the said decision after examining the dispute the tribunal observed A detailed examination about the nature of product, its usage and its proper classification based upon exclusion clauses of HSN explanatory note is warranted including of consideration of chapter 2712. In view of claim of product being in the nature of Slag wax, same needs elaborate discussion and findings from the authority below. It is seen that the matter was remanded to the original adjudicating authority for fresh adjudication on the ground that the adjudicating authority needs to give his own finding on the issue of classification and also various other issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther pointed out that the matter has been delayed very long. In the earlier order of tribunal dated 06.04.2023, there was a direction to the lower authorities to decide the matter within three months. He pointed out that the said matter is still pending. 3. Learned AR relied on the impugned order. 4. We have considered rival submissions, we find that the dispute involved in the instant case is identical to the dispute involved in the case decided vide order no. A/10806-10839/2023 dated 06.04.2023. In the said decision after examining the dispute the tribunal observed as follows : 27. We have gone through the rival submissions as well as various case law relied upon by the appellant as well as department. We find that the appellants initial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 405 specifically when product used and specified in Tariff Heading 3405 are in the nature of end products and not in the nature of raw-materials. The department has to conclusively bring on record the predominant usage of the product with evidence to discharge burden of classification. Further, in view of the trite law, learned adjudicating authority should have given his own findings on the classification sought and not relied on one given by the Chemical analyst. To justify classification under 3405 department will need to show that the product imported was not essentially in the nature of intermediate product or raw material and was not, often 'Put up for retail sale' as is the requirement laid down in HSN explanatory notes to CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of penalties on various appellants who are part of the bunch are also likewise kept open and remanded to be consequent upon the outcome of classification decision and respective involvement. Appeals are allowed by way of remand with expectation to pass the decision in 3 months, considering the vintage of the dispute. 29. Appeal allowed by remand. 4.1 It is seen that the matter was remanded to the original adjudicating authority for fresh adjudication on the ground that the adjudicating authority needs to give his own finding on the issue of classification and also various other issues mentioned in para 27 to 29 of the said order reproduce above. 4.2 In this background, it is felt that this matter should also be remanded back to the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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