1998 (7) TMI 232

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....Chidambaram, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a revenue appeal against the order of the Commissioner (Appeals) remanding the matter for readjudication in terms of the submissions made by the assessee and in terms of the evidence placed by them for classification of the item Fly Wheel Starter Ring Gear under Tariff Heading 8409. The revenu....

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....409.00 should not be accepted and the remand should be a open remand so that the original authority can apply his mind independently to all the points raised by both the sides. 3. The learned Counsel does not have any objection for the matter being remanded. 4. We have heard both the sides. On a careful consideration of the submissions, we notice that the aspect of the classificati....