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of <h1>Tribunal remands case over classification dispute between appellants and Revenue, citing consistent arguments.</h1> <h3>STEELWORTH LTD. Versus COMMISSIONER OF CUSTOMS, CALCUTTA</h3> The Tribunal remanded the case for further consideration after finding the appellants' arguments consistent, despite the Commissioner (Appeals) dismissing ... Classification of goods The dispute involved the correct classification of a super-cutler (T. Pruning) machine. The appellants argued for Heading 84.33, but Revenue assessed it under Customs Tariff Heading 8467.89. Commissioner (Appeals) dismissed the appeal, stating the appellants cannot contest without paying duty under protest. However, the Tribunal found the appellants' case consistent and remanded the matter for decision on merits.
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