2009 (3) TMI 754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The Appellants filed this Appeal against the impugned Order whereby waste and scrap of baked and unbaked carbon was held to be classifiable under the Tariff Heading 28.03 of the Central Excise Tariff and accordingly, a demand was confirmed against the Appellants. 2. The contention of the Appellants i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Revenue is that the Appellants were engaged in the manufacture of Electrodes. During manufacture of the electrodes, certain electrodes were broken and certain become defective, and the same were cleared as waste and scrap of baked and unbaked carbon having 94% carbon, and the customers of the Appellants recovered the carbon from the goods in question. Learned S.D.R. submitted that as per Ru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Tariff. The Appellants were never put to notice to reclassify the goods in question under Chapter 28 of the Tariff. In these circumstances, we find that it is a fit case for reconsideration by the Adjudicating Authority to decide the matter afresh after affording a reasonable opportunity of hearing to the Appellants. The Appeal is thus allowed by way of remand. (Pronounced and dictated in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X