1999 (8) TMI 217

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..... JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. -  The appellant herein purchase biscuits and chocolates from the market. By a process carried on with the aid of power, the appellant covers the biscuits with chocolate and sells the product under the name 'Chocolate Club'. Dispute has arisen in this appeal regarding classification of the aforesaid product, Chocolate Club. .....

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..... Chapters 18 & 19 as also the Explanatory Notes to HSN, the said Collector (A) has not at all discussed as to why he has come to the specific Tariff sub-heading 1905.11 as against the appellant's contention of Tariff sub-heading 1905.90. He, therefore, submits that the impugned order is a non-speaking order. There is no reason whatsoever given in the impugned order for arriving at the Tariff sub-h .....

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..... p;We have gone through the impugned order. We agree with the submission of the ld. Advocate Sh. K. Kumar. There is absolutely no reason given by the Commissioner (A) for arriving at the Tariff sub-heading 1905.11 as against the contention of the appellant for Tariff sub-heading 1905.90. Accordingly, we set aside the impugned order and direct the Commissioner (A) to readjudicate the matter and give .....

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