2022 (9) TMI 1671

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....R. RAJU For the Appellant : Shri T. Vishwanathan & Shri Manish Jain, Advocates For the Respondent : Shri Ajay Jain, Special Counsel appeared ORDER RAMESH NAIR The issue involved in the present case is that whether the parts of Drip Irrigation system are itself falling under the category of Drip Irrigation System and eligible for exemption Notification No. 50/2017-Cus dated 30.06.201....

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.... he requested that the matter may be remanded to re-consider in the light of the said circular as well as all the points raised by the appellant. 3. On the other hand, Shri Ajay Jain, Learned Special Counsel appearing on behalf of the Revenue fairly concedes that if the matter is remanded Revenue has no objection. He also submitted a written brief dated 27.07.2022 which is taken on record. 4....