2015 (12) TMI 654

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.... H K Thakur This stay application and appeal has been filed by the Revenue against OIA No. KOL /CUS/CXP/ 81/09 dt 25/02/2009 passed by commissioner (A) Kolkata. Under this OIA dt 25/02/2009 first appellate authority has remanded the matter to the Adjudicating authority to examine whether or not CVD is Leviable on the goods described in the B/E on certain parts imported & claimed by importer under....

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....rect classification is not feasible. 3. Sh. B.N Pal (Advocate) appearing on behalf of the Respondent argued that there is no bar that an importer can not seek modification of classification by contesting the classification the importer made initially under RMS Clearances. That even if the goods are not physically available appellant will be able to establish with catalogue & other literature that....

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.... Respondent under CTH/CETH 85359090 & not as cable Jointing kit under CTH/CETH 8547. 4.1 Commissioner (A) in his remand order dt 25/02/2009 has made following observations in Para-7 while remanding the case:- "I, therefore, set aside the levy of countervailing duty imposed on the imported goods so that a decision afresh can be taken by the lower authority. The lower authority shall examine the ....

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....ify with documentary evidence that the goods imported were in fact 'Cable Jointing kit' falling under CTH / CETA 85.47. After deciding the classification of the imported goods, it is also required to be examined whether the ratio of case law M/S XL Telecom Ltd & others decided by Andhra Pradesh High court and the case law of M/s REPL & others dismissal by Supreme Court will be applicable t....