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Issues involved: Classification of goods under Tariff Heading 7606 or 7610, compliance with Section 17(5) of the Customs Act regarding speaking orders.
Classification of Goods Issue: The appeals involved a dispute over the classification of goods described as 'aluminium composite panels' in bills of entry. The Department contended that the goods should be classified under Tariff Heading 7610, while the respondents argued for classification under Tariff Heading 7606. The Commissioner (Appeals) sided with the respondents, holding that the goods should be classified under CTH 7606 and directed revision of the assessment orders in favor of the respondents. Compliance with Section 17(5) Issue: The Department raised the issue that the assessment orders were non-speaking orders, which goes against the provisions of Section 17(5) of the Customs Act. This section mandates that in cases where assessment differs from the importer's claim, a speaking order must be passed. The Department argued that the Commissioner (Appeals) should have remitted the matter back to the original authority for passing speaking orders instead of accepting the importer's contentions outright. The Tribunal noted that the Department pointed out the non-compliance with Section 17(5) of the Customs Act, which requires passing speaking orders in cases of differing assessments. The Commissioner (Appeals) should have sent the matter back to the original authority for fresh adjudication due to this technical defect. The classification of goods is a factual matter, and without the reasoning of the original authority for classification under CTH 7610, a remand for fresh adjudication is appropriate. The Tribunal found the Revenue's request for remand to be reasonable and set aside the Commissioner (Appeals) orders, remanding the case to the original authority for a fresh assessment with proper opportunity for both parties to present their case and evidence. In conclusion, the appeals were allowed by way of remand, emphasizing the importance of compliance with procedural requirements and the need for a fair and thorough adjudication process in matters of classification and assessment of goods.
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