Order Date – 30 June 2022

Facts – 

• The appellant, M/s Fosroc Chemicals (India) Private Limited, has filed an appeal related to classification of products manufactured by them. 
• The appellant pointed out that the adjudicating authority has given detailed findings on classification of each individual product but the commissioner (Appeal) summarily rejected the arguments without giving any findings item wise.
• Aggrieved, the appellant filed an appeal against the order of Commissioner by submitting that order is vague.

Issues – 

• Whether the dismissal of appeal by the commissioner (Appeal) without giving any detailed findings item wise is maintainable?

Order –

• The Tribunal observed that while the order in original deals in detail with each item individually. The impugned order dismisses the appeal summarily without giving any detailed findings item wise. It also fails to examine the literature submitted by the appellants, HSN Notes, Tariff expert advice etc.
• Therefore the tribunal held that the order is not a speaking order and hence liable to be remanded back to the Commissioner to record detailed findings item wise on each item.