Remand for factual verification on tariff note applicability upheld; challenge to alleged vagueness rejected.

The appellate order was not vague or meaningless because it required verification of two factual matters: whether the goods supplied to textile mills were formulated, standardised or prepared dyes, and whether the process fell within the CBEC order dated 21-4-1993. The Tribunal held that the appellate authority was entitled to seek such verification for determining applicability of Note 6 to Chapter 32 of the Central Excise Tariff Act, 1985. The remand direction was therefore valid, and the revenue's challenge failed.

---

---

Issues: Whether the order of the Collector (Appeals) was vague or without meaning, and whether the matter could properly be remanded for verification on the applicability of Note 6 to Chapter 32 of the Central Excise Tariff Act, 1985.

Analysis: The challenge before the Tribunal was confined to the alleged vagueness of the appellate order. The order was understood as directing verification of two factual aspects: whether the goods received by the textile mills were formulated, standardised or prepared dyes, and whether the process adopted was covered by the CBEC order dated 21-4-1993. Since the appellate authority was entitled to require such verification and the order did not suffer from uncertainty, the contention that it was meaningless was rejected.

Conclusion: The remand direction was valid and the revenue's challenge to the order failed.

---