TMI Blog2002 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent after waiving deposit. 2. The question for consideration in this appeal is the classification of linear alpha olefin C-14 imported by the appellant. The appellant claimed classification of the goods under Heading 29.01 which covers unsaturated acyclic hydrocarbons. By notice issued to the appellant, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the IIT which stated that 1-tetradecene which constituted 97% of the imported consignment was not a mixture of two or more alpha olefin C-14 was insufficient to decide the classification as it talks about only 97% of main ingredient being not a mixture of 2 or more isomers of alpha olefin C-14 when the issue requires analysis of the entire sample on 100% basis. In short, it is required to be ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 128 of the Act. Sub-section (3) of this section before it was amended on 11-5-2001, reads as follows : The Commissioner (Appeals) may, after making such further inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directions as he may think fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs confirming or modifying the Commissioner s order or annulling the decision appealed against. 7. The second reason is as follows. The Commissioner is clearly in error when he says that 97% of the consignment was tested or analysed in the IIT, and not 100% (in the extract that we have quoted above.) In point of fact, what was tested was a tiny portion of the goods contained in the sample. The t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect. In our view, there was sufficient material before the Commissioner (Appeals) to decide them and the law required him to do so. 8. Accordingly, the appeal is allowed and the impugned order set aside. The Commissioner shall dispose of the appeal before him in one of the manner specified in sub-section (3) of Section 128A in accordance with law. Taking note of the directions that the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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