Tribunal remands case due to lack of explanation for change in silica classification.

The Tribunal remanded the case back to the Commissioner (Appeals) as it found that the Commissioner did not adequately explain the change in classification of silica extracted from rice husk ash, which was initially classified under sub-heading 2621.00 with nil rate of duty by the appellant. The Department proposed a different classification under sub-heading 2811.90. The Tribunal held that further adjudication was necessary due to the lack of a plausible explanation for the change in classification.

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The appeal was against the order passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh regarding the classification of silica extracted from rice husk ash. The appellant claimed classification under sub-heading 2621.00 with nil rate of duty. The Department issued a show cause notice proposing a different classification under sub-heading 2811.90. The adjudicating authority dropped the demand, but the Commissioner (Appeals) allowed the Department's appeal. The Tribunal found that the Commissioner (Appeals) did not provide a plausible explanation for the change in classification, so the appeal was remanded for further adjudication.

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