Tariff classification of Maize Pauva upheld under Heading 11.01 after prior remand and de novo acceptance.

Maize Pauva was classified under Heading 11.01 rather than Heading 19.04 of the Central Excise Tariff Act, as the same classification dispute had already been resolved in the assessee's own earlier proceedings. The matter had been remanded for fresh decision, and in the de novo proceedings the adjudicating authority dropped the demand and accepted Heading 11.01. On that basis, no further interference with the impugned order was considered necessary, and the classification in favour of the assessee was maintained.

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Issues: Whether Maize Pauva was classifiable under Heading 19.04 or Heading 11.01 of the Central Excise Tariff Act, 1985.

Analysis: The disputed classification issue had already been decided in the assessee's own case for an earlier period. In the earlier round, the matter was remanded for fresh decision, and in the de novo proceedings the adjudicating authority dropped the demand and accepted classification under Heading 11.01. Since the controversy had thus already been resolved in favour of the assessee, no further interference with the impugned order was warranted.

Conclusion: Maize Pauva was held to be classifiable under Heading 11.01 and not under Heading 19.04, in favour of the assessee.

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