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2018 (7) TMI 912 - AT - Central ExciseClassification of goods - Laltel and Janma Ghunti - whether the goods classifiable under Chapter Sub-heading 3003.39 of Central Excise Tariff Act, 1985 which pertains to the Ayurvedic Medicines or under Central Excise Tariff Chapter Subheading 3003.39 but under Chapter 33.01 as aqueous distillate of essential oil? - Held that:- The Ld. Commissioner in hurry to adjudicate the order has not followed the instructions of this Tribunal in its letter and spirit. The adjudicating authority has grossly erred in holding that this Tribunal in DABUR (INDIA) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JSR [2002 (6) TMI 70 - CEGAT, KOLKATA] had held that the Janam Ghunti is classifiable under Chapter Sub-heading 3301 as detailed in preceding Paras 5 & 6 - The ld. Commissioner has also not considered the submissions made by appellant during the course of hearing wherein the appellant had offered samples of the same products manufactured by their other factory which is still manufacturing the same product with same composition for undertaking necessary chemical test for deciding the composition of the products. It is also seen that the Ld. Commissioner has also failed to verify the practice of classification of the same products followed in the other Commissionerate. Matter remanded to the original adjudicating authority for denovo adjudication with the directions that the instructions given by this Tribunal should be followed in its letter and spirit - appeal allowed by way of remand.
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