2004 (1) TMI 405

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..... Appellant. Shri Vimlesh Kumar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in these two appeals is the classification of Aloevera Nector and Aloe bits and peaches. 2. After hearing both sides, and considering the issue, it is found that : (a) what is the entity under dispute of classification and how it is emerging in the premises of the manufacturer a .....

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..... ant into the entities in question. The materials should be considered by the original authority and the appellants should be heard on all aspects of the classification claimed by them and thereafter an order should be issued after recording the above facts and considering them. 3. The appeals allowed by remand to the original authority, in the above terms. - - TaxTMI - TMITax - Central Excis .....

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