Appealable order and limitation in classification disputes turn on the first speaking order, not a mere endorsement.

A mere endorsement on a classification list was not an appealable order; limitation ran from the first speaking order that finally communicated the decision and informed the assessee of the right to appeal, so the appeal was not time-barred. The classification dispute was then sent back for fresh adjudication because it had to be reconsidered in light of the Tribunal's earlier decision on the same item, with an opportunity of hearing before the proper authority. The assessee therefore succeeded on limitation and obtained remand for fresh determination of classification.

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Issues: (i) Whether the appeal before the Collector (Appeals) was barred by limitation on the footing that the earlier endorsement or communication was the appealable order; (ii) Whether the classification dispute required fresh adjudication by remand.

Issue (i): Whether the appeal before the Collector (Appeals) was barred by limitation on the footing that the earlier endorsement or communication was the appealable order.

Analysis: The communication dated 30-1-1987 was treated as the first speaking order intimating the assessee in writing about the approval of the classification and informing it that an appeal could be filed if aggrieved. A mere endorsement on the classification list was held not to constitute an appealable order. On that footing, the appeal filed with reference to the speaking order was within time.

Conclusion: The rejection of the appeal as time-barred was not justified.

Issue (ii): Whether the classification dispute required fresh adjudication by remand.

Analysis: The classification question was required to be reconsidered in light of the Tribunal's earlier order concerning the same item, and the matter was directed back to the proper authority for a fresh decision after giving an opportunity of hearing.

Conclusion: The matter was remanded for fresh determination of classification.

Final Conclusion: The assessee succeeded on limitation and obtained a remand for fresh consideration of the classification dispute.

Ratio Decidendi: A mere endorsement on a classification list does not amount to an appealable order; limitation runs from the first speaking order that finally communicates the decision and makes the order appealable.

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