2005 (10) TMI 96

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..... Mix", "Coffee Creamer" and "Cream Packed" are classifiable under Tariff Heading 04.04 (as contended by the appellant) of the Central Excise Tariff Act or Tariff Heading 1901.19 (as contended by the Revenue)? The department had decided against the appellant on the ground that the aforesaid products of the appellant contained stabilizing agents. Our attention has been drawn by the appellant to the .....

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..... t of Tariff Heading 04.04. Finally it is submitted that the HSN, in respect of a similar Tariff Heading had clarified that the addition of various other ingredients including stabilizing agent would not serve to make the product anything other than the dairy products. That the HSN should be resorted to as practicable unless there were compelling reasons to the contrary has been laid down by this C .....

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..... arly when a Tribunal is the forum which is the ultimate fact finding forum. Therefore, without deciding the issues raised by the appellant we remand the matter back to the Tribunal for the purpose of disposing of the same on merits. The Tribunal is directed to dispose of the matter as far as possible preferably within a period of three months from the date of the receipt of this order. We dispose .....

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