Exemption notification reference error requires fresh adjudication after considering departmental circular and assessee's hearing rights.

Goods covered by the description in an exemption notification were alleged to be denied relief only because the chapter or heading reference was incorrect due to inadvertence or clerical error. The Tribunal noted that the impugned order did not consider the departmental circular relied upon by the assessee and held that the factual and legal position required fresh examination by the original authority. The matter was remanded to the jurisdictional adjudicating authority for a new decision after hearing the assessee and considering the circular and the notification reference issue. No final determination on the exemption claim was recorded.

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Issues: Whether the matter required fresh examination by the adjudicating authority in the light of the departmental circular and the alleged error in the notification reference.

Analysis: The Tribunal noted that the impugned order did not show any consideration of the circular relied upon by the assessee. The issue raised was that, where the goods were otherwise covered by the description but the chapter or heading reference in the notification was incorrect because of inadvertence or clerical error, denial of exemption should not automatically follow. In these circumstances, the Tribunal found that the factual and legal position needed reconsideration by the original authority after giving the party an opportunity of hearing.

Conclusion: The matter was remanded to the jurisdictional adjudicating authority for fresh decision in the light of the observations made and the circular referred to by the assessee.

Final Conclusion: The appeal succeeded only to the extent of remand, and no final determination on the exemption claim was recorded.

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