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Dept. couldn't decide issue suo-motu if chemical laboratory wasn't sure about product classification

August 9, 2018[2018] 96 30 (Mumbai - CESTAT)

CGST: Where there was dispute regarding classification of product P-100 and Revenue was of view that said product was classifiable under heading 3824 and not under head 3823 and, thus, required to verify chemical structure of product in dispute, since office of chemical laboratory was also not sure of exact classification and needed further clarification before arriving at final decision, original Adjudicating Authority could not decide issue suo moto without sending back said clarification to office of chemical examiner

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