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Issues: Whether the remand order directing fresh consideration of the classification dispute concerning the imported crane should be interfered with, and whether the matter required reconsideration in the light of the Board circular and the larger bench decision.
Analysis: The appellate tribunal noted that the adjudicating authority had relied on earlier precedent which had since been set aside and that the larger bench decision in the same matter was available for consideration. In these circumstances, the tribunal found no reason to interfere with the order of remand. It also directed that the authority on remand should consider the relevant Board circular, the larger bench decision, and other applicable case law while deciding the matter afresh within a fixed time.
Conclusion: The remand order was upheld and the appeal was rejected.
Ratio Decidendi: Where the classification issue requires reconsideration in the light of a later controlling decision and relevant circulars, interference with a remand order is not warranted and the matter may be sent back for fresh adjudication.