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2015 (4) TMI 961 - SUPREME COURTClassification of manufacturing of floating pontoons which it describes as 'Pantoon with spuds' - Classification under 8905.00 or 8907.00 - 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.
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