TaxTMI 
TaxTMI 
2013 (12) TMI 707
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....he order impugned has been passed while by not following the direction given by this Tribunal order No. A-107/KOL/10 dated 17-3-2009. For reference of convenience the order is reproduced hereinunder : "The appellant filed this Appeal against the impugned Order. The impugned Order is passed in pursuance to the Remand Order No. A-903/KOL/08, The dated 11-9-2008 passed by this Tribunal. The said Order is not challenged by the Revenue. In the said Order, the Tribunal held as under :- 8. After hearing both sides and perusing the case records, we note that the ld. Advocate for the appellants on instruction from the appellants, has agreed to the enhancement of value ordered in the impugned order and he is not pressing the appeal in this....
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.... description of the goods and value have to be determined afresh by the lower authority after giving a reasonable opportunity of hearing to the appellants. The lower authority would no doubt take into consideration the various citations made by both sides before us in this regard. However, we would like to record that the two decisions relied upon by the ld. Advocate, namely, (i) Shree Ganesh International (cited supra) and (ii) M/s. Kirti Sales Corpn. (cited supra), appear to be at variance with the decision of the Hon'ble High Court of Madras in the case of Bansal Industries (supra) cited by the ld. SDR for the Department. Moreover, we find that in the case of Pine Chemical Suppliers v. Collector of Customs - 1993 (67) E.L.T. 25 (S.C.), t....
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....uthority along with a copy of this Order. Thereafter, the Adjudicating Authority will decide the issue in accordance with law. The Appeal is allowed by way of remand, as indicated above." 3. Despite of the clear direction to redetermine the classification as per the CRCL report, ld. Commr. redetermined the classification without adhering to this Tribunal's specific direction which is clear from para 46.3 of page 41 of his order, reproduced hereinunder : 46.3 It appears that the CRCL has limitation in determining the coating of any fabrics with the naked eye. The report of the CRCL being not conclusive and not fulfilling statutory criteria specified in Chapter Note 2(a)(1) of the Chapter 59 of the Customs Tariff Act, 1975, th....
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....g a fair judgment on the basis of a particular test report. The fair judgment can only be passed taking both the test reports of the CRCL and the Textiles Committee into consideration. Thus ld. Commissioner has made an attempt, not to follow this Tribunal's earlier order, but in vain, since, any amount of submissions made with creative ingenuity and presented with high pressure advocacy cannot undo or compel to reopen the impugned order which has not been stayed or modified or set aside. In these circumstances remanding the matter again to ld. Commissioner would not serve any fruitful purpose since it cannot be ruled out that this would also not meet the similar fate like the earlier orders. In these circumstances the job which was to be....
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....The rival heading claimed by Department as well as the appellant is 54076900 and 54076910 respectively. The relevant sub-heading is reproduced hereunder 5407 61 ..... Other woven fabrics, containing 85% or more by weight of polyester filaments : ..... Containing 85% or more by weight of non-textured polyester filaments: 5407 61 10 ............Polyester shirtings.................... 5407 61 20 ............Polyester suitings................ 5407 61 90 ............Other........... 5407 69 00 ............Other........... 5407 61 ..... Other woven fabrics, containing 85% or more by weight of polyester filaments : ..... Containing 85% or more by weight of non-textured Polyester filaments : 5407 61 10 ....