Exemption notification claim required de novo reconsideration after tariff classification was accepted but the relevant notification was not examined.

Tariff classification had already been accepted, but the exemption claim under Notification No. 69/87-Cus. was not examined on merits. The authority was therefore required to reconsider the refund claim afresh, allow the assessee to present its case, and pass a speaking order on the correct exemption notification. The matter was remanded for de novo consideration of the applicability of Notification No. 69/87-Cus.

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Issues: Whether the matter should be remanded for fresh consideration of the appellants' claim to exemption under Notification No. 69/87-Cus., after the appellate authority had accepted the tariff classification but not examined that notification.

Analysis: The refund claim had referred to Notification No. 69/87-Cus., and the appellants' case was that the reference to another notification in the appellate proceedings should not prevent consideration of the correct exemption notification. The classification issue had already been accepted in their favour, but the applicability of the relevant exemption notification had not been examined on merits. In the interest of justice, the authority was required to re-examine the claim afresh and permit the appellants to present their case before passing a speaking order.

Conclusion: The matter was remanded for de novo consideration of the applicability of Notification No. 69/87-Cus., in favour of the assessee.

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