TMI Blog2017 (7) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ther materials used for washing purposes"? - Held that: - the sample of the product was produced before the appellate authority for the first time. Revenue was not given an opportunity to rebut the objections raised by the revisionist. The tribunal at the best should have remanded the matter or instead, thereof, the matter should have been decided after giving opportunity to the Revenue - revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns the following chemicals: (i) Alkyl Benzene Sulphate (ii) Lavrge Ammoniam Sulphate (iii) Binder (iv) Biocide (v) Dilvent Demineralized Water Commercially it is also known as Synthetic Detergent. The assessing authority assessed the product as an unclassified item and accordingly taxed it @ 10%. Aggrieved, the revisionist filed an application under section 22 of the U.P. Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been used in the manufacture of the product. It is not being disputed that the predominant composition of the product is Alkyl Benzene Sulphate which is a detergent and upon diluting it with water it is used for washing the surface of the leaves before pesticide is sprayed. In this backdrop, learned counsel for the revisionist would contend that the product is used for washing purpose and not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to return a finding as to whether the product could be classified under entry 48 of the notification, after giving opportunity to the Revenue. In regard thereto, on consent, the matter is remanded, by passing the following order: (i) order dated 6 January 2006 passed by the Tribunal is set aside; (ii) learned Tribunal shall decide the matter afresh after giving an opportunity to the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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