At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri T.H.Rao, SDR None For the Appellants.
Per Jyoti Balasundaram
Revenue is in appeal against the order of the Commissioner (Appeals) upholding the classification of pressure pans with lids under CT SH 7323.90 and not as pressure cookers under CT SH 7323.10 and holding that assessees were required to include the value of clearances of pressure pans with, and without lids, in the aggregate value of clearances.
2. None appears for the respondents in spite of notice. Hence we heard the ld. SDR and perused the records.
3. We find that in the case of the same assessees reported in 2005 (187) ELT 431, the Tribunal has held that pressure pans with lids are pressure cookers and are not entitled to the benefit of Notification No.41/94-CE as amended. In the case of CCE Chennai Vs Sivanesan & Co. [2007 (209) ELT 65], the Tribunal has held that pressure pans without lids are classifiable as kitchen articles and eligible to exemption under Notification No.41/94-CE. Since these decisions of the Tribunal were rendered subsequent to the passing of the impugned order, interest of justice requires that the impugned order be set aside to the extent appealed against and remanded to the adjudicating authority for fresh decision on all issues including classification, benefit of exemption notification and inclusion of aggreg
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ate value of clearances for the purpose of computing SSI notification benefit. 4. The appeal is thus allowed by way of remand.