2004 (1) TMI 405 - AT - Central Excise

CESTAT Mumbai Remands Case on Aloevera Classification, Emphasizes Manufacturing Process

The Appellate Tribunal CESTAT, Mumbai, remanded a case concerning the classification of Aloevera Nector and Aloe bits and peaches back to the original ... Aloevera Nector and Aloe bits and peaches - Classification of goods Issues:Classification of Aloevera Nector and Aloe bits and peaches.Analysis:The judgment delivered by the Appellate Tribunal CESTAT, Mumbai, involved the classification of Aloevera Nector and Aloe bits and peaches. The Tribunal found that the entity under dispute of classification and its emergence in the manufacturer's premises, along with the detailed manufacturing process, needed to be established on record. The Tribunal emphasized that the entity under classification consideration must first be established, followed by determining the suitable heading for it. The appellants were directed to provide affidavits regarding the exact nature of the products under classification dispute, how they were considered by individuals dealing with them, and the manufacturing processes involved in converting the Aloevera plant into the entities in question. The original authority was instructed to consider the materials presented and hear the appellants on all aspects of the classification claimed by them before issuing an order based on the recorded facts and considerations. Ultimately, the appeals were allowed by remanding the case to the original authority for further proceedings in accordance with the directions provided by the Tribunal.