ORDER
G.A. Brahma Deva, Member, J.
1. This is an appeal filed by the appellants. The short point to be considered in this case is whether Polyol Daltoflex JC 86920 is classifiable under Chapter Heading 3801.90 as held by the Department or under Chapter Heading 3907.20 as claimed by the party.
2. Shri Rajesh Chandra Kumar, learned Advocate appearing for appellants submitted that both the authorities below had followed the ratio of the decision of the Tribunal in the case of U-Foam Pvt. Ltd., reported in 1996 (83) E.L.T. 182 without examining the nature of the product with reference to description in the relevant tariff entry during the period. Further he pointed that U-Foam Put. Ltd. has followed the earlier decision of the Tribunal in the case of Premier Tyres Ltd. reported in 1985 (20) E.L.T. 124. He said that since the tariff entry is different in the present case, the matter is required to be examined with reference to the relevant description in the tariff entry and simply cannot be relied upon the earlier decision in arriving at the conclusion.
3. Smt. Radha Arun, SDR appearing for the Revenue has no objection to remand the matter for de novo consideration.
4. In the facts and circumstance of the case and in view of the submissions made by both sides the matter is remanded to the concerned adjudicating authority to examine the matter afresh with reference to Tariff entry and to pass an appropriate order in accordance with the law on providing an opportunity to the party. Thus this appeal is allowed by way of remand.