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    <title>2012 (7) TMI 86 - CESTAT, AHMEDABAD</title>
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    <description>Classification of the imported goods between Chapter Heading 15.11 and Chapter Heading 38.23 remained unresolved, and the Tribunal did not finally decide the duty liability. It held that the adjudicating authority should re-examine the classification afresh in light of the Board&#039;s circular and the Supreme Court decision cited by the assessee, and that natural justice must be followed in doing so. The matter was therefore remanded to the Assistant Commissioner for fresh adjudication, with the classification issue and related questions kept open. A limited pre-deposit was directed pending reconsideration.</description>
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    <pubDate>Mon, 11 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2012 (7) TMI 86 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=214511</link>
      <description>Classification of the imported goods between Chapter Heading 15.11 and Chapter Heading 38.23 remained unresolved, and the Tribunal did not finally decide the duty liability. It held that the adjudicating authority should re-examine the classification afresh in light of the Board&#039;s circular and the Supreme Court decision cited by the assessee, and that natural justice must be followed in doing so. The matter was therefore remanded to the Assistant Commissioner for fresh adjudication, with the classification issue and related questions kept open. A limited pre-deposit was directed pending reconsideration.</description>
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      <pubDate>Mon, 11 Jun 2012 00:00:00 +0530</pubDate>
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