Classification dispute referred to third Member after CESTAT Bench differed on four items

Concurrent findings were recorded on most items, but the two-member CESTAT Bench differed on the classification of four items. The point of difference was not finally resolved by the Bench itself; the matter was directed to be placed before the Hon'ble President, CESTAT, for nomination of a third Member to decide the disputed classification issue.

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Outcome: The two-member Bench recorded concurrent findings on most items but differed on the classification of four items, and the matter was directed to be placed before the Hon'ble President, CESTAT for nomination of a third Member to resolve the point of difference.

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