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CESTAT allowed appellant's appeal by remand in customs classification dispute. Appellant imported goods classified under tariff item 8501 6410, seeking exemption under N/N. 12/2012-Central Excise for non-conventional energy devices. Customs authorities reclassified goods under residuary category 8502 3990 and denied exemption benefit, imposing penalties under sections 111 and 112 of Customs Act, 1962. CESTAT held that neither notification nor statute excluded goods under tariff items 8501 or 8502 from exemption eligibility. Since imported goods were admittedly not internal combustion piston engines, authorities failed to examine whether goods qualified as non-conventional energy devices or systems under the notification. Due to deficient adjudication lacking proper determination of goods' characteristics for exemption coverage, CESTAT set aside impugned order and remanded matter to original authority for fresh decision after hearing appellant.
CESTAT allowed appellant's appeal by remand in customs classification dispute. Appellant imported goods classified under tariff item 8501 6410, seeking exemption under N/N. 12/2012-Central Excise for non-conventional energy devices. Customs authorities reclassified goods under residuary category 8502 3990 and denied exemption benefit, imposing penalties under sections 111 and 112 of Customs Act, 1962. CESTAT held that neither notification nor statute excluded goods under tariff items 8501 or 8502 from exemption eligibility. Since imported goods were admittedly not internal combustion piston engines, authorities failed to examine whether goods qualified as non-conventional energy devices or systems under the notification. Due to deficient adjudication lacking proper determination of goods' characteristics for exemption coverage, CESTAT set aside impugned order and remanded matter to original authority for fresh decision after hearing appellant.
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