Customs classification remand: fresh consideration ordered with related appeals to be heard together and decided expeditiously.

Customs classification was not finally determined on the existing record because the dispute required fresh examination against the technical literature and HSN Notes. The impugned order was therefore set aside and the matter remitted to the Commissioner (Appeals) for reconsideration afresh. The related appeals arising from the remanded proceedings were directed to be heard together and decided expeditiously.

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Issues: Whether the impugned order remanding the customs classification dispute for fresh consideration was sustainable, and whether the importer's appeal should be heard along with the matter arising from remand.

Analysis: The classification controversy was not finally adjudicated on merits; instead, the matter required fresh examination in light of the technical literature and the HSN Notes. The appropriate course was to set aside the impugned order and remit the matter so that both appeals arising from the remanded proceedings could be considered together and decided expeditiously.

Outcome: The appeal was allowed by remand to the Commissioner (Appeals), with directions to reconsider the matter afresh and decide both appeals expeditiously.

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