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    <description>Dispute over entitlement to concessional duty, treatment of clearances in packaged form, and computation of duty liability was sent back for fresh de novo adjudication. The matter required reconsideration of the correct application of the notification, the valuation basis, and the disputed quantum, with both sides to be given an opportunity to present their case and any additional evidence before the adjudicating authority. The appeals were therefore remanded for fresh adjudication on the merits.</description>
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      <description>Dispute over entitlement to concessional duty, treatment of clearances in packaged form, and computation of duty liability was sent back for fresh de novo adjudication. The matter required reconsideration of the correct application of the notification, the valuation basis, and the disputed quantum, with both sides to be given an opportunity to present their case and any additional evidence before the adjudicating authority. The appeals were therefore remanded for fresh adjudication on the merits.</description>
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