https://www.taxtmi.com/caselaws?id=348998 Classification of old, used and cut rail-line scrap was left undecided on merits because the connected Supreme Court proceedings on the same issue had already been remanded and were still pending fresh adjudication. In view of that related remand, CESTAT Chandigarh set aside the impugned orders and sent the matter back to the original adjudicating authority for reconsideration. The result was limited to annulment of the earlier orders and a fresh decision on whether cut rail lengths below 1.5 metres fell under Tariff Item 72.04 with concessional duty or under Tariff Item 73.02 with higher duty. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348998 Classification of old, used and cut rail-line scrap was left undecided on merits because the connected Supreme Court proceedings on the same issue had already been remanded and were still pending fresh adjudication. In view of that related remand, CESTAT Chandigarh set aside the impugned orders and sent the matter back to the original adjudicating authority for reconsideration. The result was limited to annulment of the earlier orders and a fresh decision on whether cut rail lengths below 1.5 metres fell under Tariff Item 72.04 with concessional duty or under Tariff Item 73.02 with higher duty. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348998