https://www.taxtmi.com/caselaws?id=250332 Raw jute described as cutting grade remained classifiable under Chapter Sub-Heading 530310.10 because the tariff structure and HSN notes treated raw jute and processed "cuttings" as distinct entries, and no evidence showed the goods were marketed as jute cuttings. The Commissioner (Appeals) could not remand valuation and notification issues for fresh consideration when those matters had already been decided in the assessee's favour and were not in dispute before him. The classification under the raw jute entry was upheld and the ancillary remand was set aside. en-us Wed, 30 Apr 2014 00:00:00 +0530 Thu, 15 Jan 2015 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250332 Raw jute described as cutting grade remained classifiable under Chapter Sub-Heading 530310.10 because the tariff structure and HSN notes treated raw jute and processed "cuttings" as distinct entries, and no evidence showed the goods were marketed as jute cuttings. The Commissioner (Appeals) could not remand valuation and notification issues for fresh consideration when those matters had already been decided in the assessee's favour and were not in dispute before him. The classification under the raw jute entry was upheld and the ancillary remand was set aside. Case-Laws Customs Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250332