Exemption under Notification No. 202/88 prompted remand for reconsideration after the Department changed its stand.

Exemption for welded stainless steel tubes under Notification No. 202/88 was discussed in light of a duty demand raised on the basis that the exemption had been wrongly availed. The Tribunal noted that, in similar matters, the Department later ed that the exemption was available, and found that the matter should be reconsidered by the authority that issued the impugned order. The issue was therefore sent back for fresh decision by the concerned Commissioner.

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Issues: Whether the matter should be remanded for reconsideration in view of the Department's subsequent stand on the exemption claimed under Notification No. 202/88.

Analysis: The assessee had claimed exemption for welded stainless steel tubes under Notification No. 202/88, while the Department had raised a duty demand on the footing that the exemption was wrongly availed. The Tribunal noted that, subsequent to the impugned order, the Department had taken a view in similar matters that the exemption was rightly available. In these circumstances, and since reconsideration by the authority that passed the impugned order was appropriate, the matter was sent back for fresh decision.

Conclusion: The matter was remanded to the concerned Commissioner for reconsideration.

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