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of <h1>Appellate Tribunal Upholds Remand Order on Imported Goods Classification</h1> The Appellate Tribunal upheld the lower Appellate Authority's remand order regarding the classification of imported goods. The Tribunal clarified that ... Classification The respondents imported goods assessed under various headings of Customs Tariff. Duty paid under protest, claimed goods should be classified as parts of Rommelag Packing machine. Assistant Collector rejected claim, but lower Appellate Authority remanded for reconsideration based on catalogue evidence. Appellate Tribunal upheld remand order, stating no final decision on refund claim admissibility. Appeal rejected.
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