https://www.taxtmi.com/caselaws?id=90973 The appellate remand was upheld because the respondents produced the catalogue only at the appellate stage, and the lower authority was therefore justified in directing fresh consideration of classification under Customs Tariff heading 8422.90 and the connected refund claim. As no final determination had been made on the admissibility of the refund for duty paid under protest, interference with the remand order was not warranted, and the appeal was rejected. en-us Wed, 28 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90973 The appellate remand was upheld because the respondents produced the catalogue only at the appellate stage, and the lower authority was therefore justified in directing fresh consideration of classification under Customs Tariff heading 8422.90 and the connected refund claim. As no final determination had been made on the admissibility of the refund for duty paid under protest, interference with the remand order was not warranted, and the appeal was rejected. Case-Laws Customs Wed, 28 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90973