2019 (6) TMI 680

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....he Appellant Shri L. Patra, Assistant Commissioner (AR) for the Respondent ORDER This appeal has been filed by M/s. Fosroc Chemicals (India) Pvt. Limited. In the instant case, there were three show cause notices which culminated in a single order-in-original against which this appeal has been filed. 2. Ld. Counsel for the appellant argued that entire dispute relates to classification o....

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....tains the description of product, classification done by the Commissioner and the opinion of IIT, Chennai regarding classification of the goods. He argued that they had approached the Department of Ocean Engineering regarding appropriate classification of the goods. He pointed that following opinion was given by Dr. R. Sundaravadivelu FNAE, Professor of IIT, Madras :- The said opinion contained....

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....ine the items product-wise. There are no findings in respect of each product/ group. The impugned order is general order. In these circumstances, we find that impugned order is not a speaking order. The impugned order is therefore, set-aside and the matter is remanded for fresh decision by Commissioner (Appeals). The Commissioner (Appeals) to give his findings in respect of each item disputed by t....

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....SROC product catalogue updated in 2012 and the specifications prepared by IT Madras for many completed and ongoing repair and rehabilitation projects in marine civil works for the last 25 years. Most of the products manufactured by Fosroc are not used for improving the appearance or for architectural features. The products are used as construction chemicals for enhancing the stre....