2002 (1) TMI 1258 - AT - Customs

Summary

The appeal was filed to determine the classification of Polyol Daltoflex JC 86920 under Chapter Heading 3801.90 or 3907.20. The advocate argued for re-examination based on the relevant tariff entry description. The Revenue had no objection to remand the matter for fresh consideration. The case was remanded to the adjudicating authority for a new decision based on the tariff entry description, allowing the appeal by way of remand.