Conditional concessional duty for marine plywood required IS standard compliance, leading to remand for fresh adjudication.

Concessional duty for marine plywood under the amended notification depended on compliance with the relevant IS standards. The record did not show embossing or other clear evidence that the goods cleared during the relevant period satisfied that standard, and the test reports relied on by the appellants were not correlated to the disputed goods. Because the existing material was insufficient for a conclusive merits determination, the matter was remanded for fresh adjudication by the original authority after due observance of natural justice.

---

---

Issues: Whether the appellants were entitled to the concessional rate of duty for marine plywood under Notification No. 55/79 as amended by Notification No. 124/85 for the period 16-5-1985 to 10-7-1985, and whether the matter required remand for fresh adjudication.

Analysis: The concessional rate under the amended notification was conditional upon the goods conforming to the relevant IS standards. The record showed no embossing or clear evidence establishing that the plywood removed during the relevant period satisfied the required standard. At the same time, the test reports produced by the appellants had not been correlated by the authorities to the particular goods in dispute. In these circumstances, the existing material was found insufficient for a conclusive determination on merits, and a fresh examination by the original authority was considered necessary in the interest of justice and after observing natural justice.

Conclusion: The appellants were not finally denied the concession on the existing record, and the matter was remanded for de novo adjudication.

---