COLLECTOR OF CENTRAL EXCISE MADRAS Vs. NOVO IMPOX

JUDGEMENT

(1.) We have heard learned counsel

(2.) The order under appeals has been passed by the Customs, Excise and Gold (Control) appellate Tribunal. It remits the matter to the lower authority for being decided de novo. The Tribunal is an expert body and if it finds that some more investigations are required to ascertain whether a particular product falls under one or other Entry of the central Excise Tariff, no interference is required.

(3.) The Civil Appeals are dismissed. No order as to costs.