2017 (6) TMI 505

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....ullah, Sr. Advocate with Shri Makrand Joshi, Advocate For the Respondent : Shri Ashutosh Nath, AC(AR) ORDER Per D. N. Panda Preliminary issue raised by the appellants in appeal No. E/2808/06 is that whether the goods described viz. Switches, relays, fuses, plugs, lamps in para 11 of the adjudication order belong to the Tariff heading 85.13 and 85.36 or any other entry for levy of duty ....

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....goods to reach to a logical conclusion. If proper test of classification known to law is applied that shall decide whether the goods belong to a particular family or not. But decision taken to classify goods to a certain tariff entry without reasoning and analysis of tariff heading, that shall be contrary to law. The goods known to market in common parlance is one of the criteria to decide the cha....

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....osition of law that goods not covered by the third schedule are not leviable to duty. They also agree that the appellants while being a manufacturer was also a trader of spare parts, repacking and labelling the same. 5. With the above guideline, it is expected that levy of duty shall be determined by the adjudicating authority determining the character and nature of the goods independently on t....

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....ds, which learned adjudicating authority shall have advantage to examine better. By this, we do not say that the Tribunal has declined to answer the questions before it but is unable to do for the preventable reasons as stated above. Therefore, to grant fair opportunity of hearing to both sides to place their case before adjudicating authority for his determination of classification and decide lev....