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    <title>2017 (1) TMI 919 - CESTAT ALLAHABAD</title>
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    <description>The appeal was filed against Order-in-Original No.57/2008 C.Ex. dated 28.11.2008 regarding the classification of imported goods. The Commissioner considered the appellant&#039;s activities as manufacturing but the Tribunal disagreed. Due to conflicting opinions by different Tribunals, the matter was remanded to the Tribunal by the High Court for consistency and institutional integrity. The department appealed to the Supreme Court, rendering the matter sub-judice. The appellant was granted liberty to approach the Tribunal post the Supreme Court&#039;s final decision.</description>
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