2017 (7) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate with Shri Makrand Joshi, Advocate Respondent - Represented by : Represented by: Shri  S. Hasija, Supdt. (AR) ORDER Preliminary issue raised by the appellants in appeal No. E/1054/07 is that whether the goods described  viz. Switches, relays, fuses, plugs, lamps in para 14 of the adjudication order belong to the Tariff heading 87.08 or 85.36/85.39 or any other entry fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wn 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 character and nature thereof for classification.  It is only a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 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 the touch stone of law and tes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned 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 le....