Customs, Excise and Gold Tribunal - Mumbai
Forever Living, Health, Nutrition And ... vs Cc on 8 January, 2004
Equivalent citations: 2004(165)ELT290(TRI-MUMBAI)
ORDER S.S. Sekhon, Member (T)
1. 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 along with detailed manufacturing process has to be brought on record. Since it is well settled law that first the entity under classification consideration has to be established and thereafter suitable heading is to be determined for it; the learned Counsel for the appellants drew our attention to the findings and the submissions made that this aspect has not been appreciated and the facts as recorded are now required to be redetermined and for this purpose, the appellants are also required to place affidavits on record as regards the exact nature of the products under classification dispute and how it was considered by the persons who are dealing in them and also how the products come into existence i.e., what are the manufacturing processes, if any, involved in converting the Aloevera plant 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.