2002 (6) TMI 216

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....i R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with consent after waiving deposit. 2. The question for consideration in this appeal is the classification of linear alpha olefin C-14 imported by the appellant. The appellant claimed classification of the goods under Heading 29.01 which covers unsaturated acyclic hy....

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....he Commissioner (Appeals) found that the test report of the IIT which stated that 1-tetradecene which constituted 97% of the imported consignment was not a mixture of two or more alpha olefin C-14 was insufficient to decide the classification "as it talks about only 97% of main ingredient being not a mixture of 2 or more isomers of alpha olefin C-14 when the issue requires analysis of the entire s....

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....irst is as a result of the amendment carried out under Section 128 of the Act. Sub-section (3) of this section before it was amended on 11-5-2001, reads as follows : "The Commissioner (Appeals) may, after making such further inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the a....

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....he adjudication authority but has to decide the appeal by passing orders confirming or modifying the Commissioner's order or annulling the decision appealed against. 7. The second reason is as follows. The Commissioner is clearly in error when he says that 97% of the consignment was tested or analysed in the IIT, and not 100% (in the extract that we have quoted above.) In point of fact, wh....