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