TMI Blog2005 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act or Tariff Heading 1901.19 (as contended by the Revenue) - Held that:- Tribunal dismissed the appellant's appeal from the order of the Commissioner of Central Excise. The Tribunal has not addressed itself at all to the various arguments raised by the appellant and has merely recorded that "before arriving at the conclusion of classification, the Commissioner has considered all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , "Milk Shake Mix", "Soft Serve Mix", "Coffee Creamer" and "Cream Packed" are classifiable under Tariff Heading 04.04 (as contended by the appellant) of the Central Excise Tariff Act or Tariff Heading 1901.19 (as contended by the Revenue)? The department had decided against the appellant on the ground that the aforesaid products of the appellant contained stabilizing agents. Our attention has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve to take those products out of Tariff Heading 04.04. Finally it is submitted that the HSN, in respect of a similar Tariff Heading had clarified that the addition of various other ingredients including stabilizing agent would not serve to make the product anything other than the dairy products. That the HSN should be resorted to as practicable unless there were compelling reasons to the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal by the Tribunal particularly when a Tribunal is the forum which is the ultimate fact finding forum. Therefore, without deciding the issues raised by the appellant we remand the matter back to the Tribunal for the purpose of disposing of the same on merits. The Tribunal is directed to dispose of the matter as far as possible preferably within a period of three months from the date of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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