https://www.taxtmi.com/caselaws?id=262342 A remand is appropriate where a material exemption claim has not been examined by the original authority and requires adjudication on merits. The classification dispute had already been dealt with earlier, but the claim for exemption on imports from Indonesia had not been raised or considered at the original stage. The matter was therefore sent back for fresh adjudication, with the appellants to be given a reasonable opportunity to present their case. The earlier classification issue was not finally decided in this order, and any connected issue outside the prior classification ruling could also be examined by the original authority on remand. en-us Thu, 14 Aug 2014 00:00:00 +0530 Fri, 07 Aug 2015 16:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262342 A remand is appropriate where a material exemption claim has not been examined by the original authority and requires adjudication on merits. The classification dispute had already been dealt with earlier, but the claim for exemption on imports from Indonesia had not been raised or considered at the original stage. The matter was therefore sent back for fresh adjudication, with the appellants to be given a reasonable opportunity to present their case. The earlier classification issue was not finally decided in this order, and any connected issue outside the prior classification ruling could also be examined by the original authority on remand. Case-Laws Customs Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262342