ORDER
Shri G.A. Brahma Deva
1. This appeal arises out of and is directed against the impugned order passed by the Commissioner (Appeals) Bangalore.
2. Arguing for the appellants Shri.S.S.Thakur, Authorised Representative submitted that the point to be considered in this case is whether the item manufactured by the appellants is sewing thread as claimed by the Department or embroidery thread as claimed by the assessee. The Department has held that this item in question is sewing thread and accordingly it is classifiable under 5401.20. He contended that the item is not sewing thread but only embroidery thread which has been appropriately classifiable under 5403.21. He also drew our attention to the finding portion of the adjudicating authority wherein it was held that the product being manufactured by the appellant is neither multiple folded yarn nor cotton embroidery yarn, and the same is not eligible under exemption Notfn.No.4/97 dt.1.3.97. In view of his finding that item in question is not multi folded yarn which cannot be said (SIC)file a sewing thread but only embroidery yarn. Further he contended that the adjudicating has relied upon the rest report which does not pertain to the assessee, and further more copy of the test report had not been supplied to the party before deciding the issue.
3. In view of the arguments advanced on behalf of the assessee, the test report cannot be relied upon and the same has not been supplied to the party, Learned D.R. has no objection to remand the matter for re-adjudication.
4. Considering the facts and circumstances and taking into consideration submissions made by both sides, matter is remanded to the original authority to decide the case afresh and to pass an appropriate order in accordance wit law on providing an opportunity to the party. Thus this appeal is allowed by way of remand.
(Pronounced and dictated in the Open Court)