2002 (7) TMI 737

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....ur lining' classifiable under Heading 43.04 of Customs Tariff. Show cause notices were issued to the appellants claiming classification of the goods under Heading 59.07 of the Customs Tariff. The adjudicating authority dropped the proceedings and the revenue filed appeal before the Tribunal and the Tribunal, vide Final Order No. 62-63/01, dated 20-2-2001 [2001 (136) E.L.T. 657 (Tribunal)], remanded the matter to the adjudicating authority for de novo consideration with the direction that the jurisdictional Commissioner of Customs will provide an opportunity to both the sides to present their respective cases. In pursuance to the remand order, the present impugned order is passed classifying the goods, in question, under Chapter 59 of the Cu....

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....erts was necessary. Applicants also relied upon the decision of the Hon'ble Supreme Court in the case of C.C. v M/s. Punjab Stainless Steel Industries reported as 2001 (132) E.L.T. 10 (S.C.) = JT 2001 (6) SC 146. 5. The contention of the applicants is also that the Commissioner of Customs, in the impugned order, wrongly held that the Tribunal, while remanding the matter, decided the issue of classification. Their submission is that the Tribunal, after relying upon the decision of the Hon'ble Bombay High Court in the case of Naresh Aggarwal v. UOI reported in 1993 (63) E.L.T. 204, only remanded the matter to the jurisdictional Commissioner of Customs for de novo consideration and granted the opportunity to both the sides to present t....

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....hority only on the ground that the Tribunal while remanding the matter, decided the issue of classification. The adjudicating authority reproduced para 14 of the order passed by the Tribunal. We find that para 14, which was taken to be the decision by the Tribunal, was, in fact, the observation of Hon'ble Bombay High Court in the case of Naresh Aggarwal (supra) and the Tribunal remanded the matter to the adjudicating authority after taking into consideration the observations made by the Hon'ble High Court and directed the adjudicating authority to decide the issue de novo in the light of the observations made in the order and also with the direction to provide an opportunity to both the sides to present their respective cases. The SASMIRA &....