JUDGMENT 1. This appeal is by the Revenue challenging the order passed by the Income Tax Appellate Tribunal, Bangalore in I. T. A. No. 1028/Bang/1997 raising the following substantial question of law: Whether the Tribunal was correct in holding that the assessee was entitled to claim deduction under Section 80HHC of the Act in respect of export of raw granite for the assessment year 1993-94 by holding that the issue was covered by a judgment of this hon'ble court. 2. We have heard the learned Counsel appearing for both the parties. 3. The appeal filed by the assessee had been allowed by the Income Tax Appellate Tribunal by relying upon the judgment of this Court reported in CIT v. God Granites [1999] 240 ITR 343. The learned Counsel appearing for the Revenue contends in order to apply the ratio of the principles laid down in God Granites [1999] 240 ITR 343 , the Assessing Officer was required to give his findings, whether the granite exported by the respondent-assessee was a raw granite or a polished granite in view of the Board's Circular No. 729, dated November 1, 1995. Therefore, we request this Court to remand the matter to the Assessing Officer to give his finding in regard to the nature of granite exported by the assessee in order to extend that benefit to the assessee under Section 80HHC of the Income Tax Act. 4. Having heard the learned Counsel appearing for both the parties and having seen the orders passed by the authorities below, we are convinced that there is no definite finding of the authorities in regard to the nature of granite blocks exported by the assessee. In the circumstances, we have to allow the appeal without answering the question of law framed in this appeal, to the Assessing Officer to give his finding regarding the nature of granite blocks exported by the assessee and consider the case of the assessee for the benefit under Section 80HHC of the Income Tax Act. 5. Accordingly, this appeal is allowed by setting aside all the orders.