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        Central Excise

        Classification (HSN Code) for 'Pantoon with spuds'-Interpretation of Tariff (8905 or 8907)

        7 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Pantoon with spuds" fall under Sub-Heading 8907 and not under 8905 of the Tariff Act.

        Held that:- Tribunal was not agreeing with the order of the Commissioner, the order of the Tribunal should have been a speaking order dealing with the reasoning given by the Commissioner and stating as to why the said reasoning was faulty. - issue as to whether the product is marketable or not was not even raised by the respondent in reply to the show cause notice nor was it argued before the Commissioner and therefore on that ground the Tribunal could not have allowed the appeal. - matter remanded back - Decided in favour of Revenue.

         

        Commnr. of Customs And Central Excise, Goa Versus M/s. Dempo Engineering Works Ltd. - 2015 (4) TMI 961 - SUPREME COURT

         

         

        Tariff classification: pantoon with spuds falls under specialized vessel heading, prompting remand over inadequate tribunal reasoning. The expression 'pantoon with spuds' is to be classified under the tariff provision for specialized vessel units rather than the alternative heading relied on by the respondent. An appellate tribunal must issue a speaking order addressing the Commissioner's reasoning when disagreeing; it cannot allow an appeal on an issue not raised in reply to the show cause notice or not argued before the Commissioner, and the matter was remanded for reconsideration.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification: pantoon with spuds falls under specialized vessel heading, prompting remand over inadequate tribunal reasoning.

                              The expression "pantoon with spuds" is to be classified under the tariff provision for specialized vessel units rather than the alternative heading relied on by the respondent. An appellate tribunal must issue a speaking order addressing the Commissioner's reasoning when disagreeing; it cannot allow an appeal on an issue not raised in reply to the show cause notice or not argued before the Commissioner, and the matter was remanded for reconsideration.


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