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of <h1>Appeal allowed by Tribunal, order set aside for review due to lack of clarity on bought out items</h1> <h3>COMMISSIONER OF C. EX. & CUS., AURANGABAD Versus ACROW INDIA LTD.</h3> COMMISSIONER OF C. EX. & CUS., AURANGABAD Versus ACROW INDIA LTD. - 2002 (143) E.L.T. 587 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai heard an appeal regarding the inclusion of the cost of bought out items in a finished product. The Tribunal found a lack of clarity on the nature of the bought out items and directed the Commissioner (Appeals) to pass a reasoned order based on the facts presented. The appeal was allowed, and the impugned order was set aside for further review by the Commissioner.
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