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2017 (5) TMI 862 - AT - CustomsClassification of imported goods - valuation - Aluminum Composite Plates - whether classifiable under CTH 7610 or not? - Held that - The impugned order decides the valuation aspect saying that the subject goods are not classifiable under CTH 7610 and therefore reliance on NIDB Valuation Data for CTH 7610 for the present consignment is irrelevant - As we have set aside the impugned order on classification and are sending the matter back to the Commissioner (Appeals) for fresh decision, the issue of valuation also would require fresh determination - appeal allowed by way of remand.
Issues: Classification of imported goods and their valuation
Classification Issue Analysis: The appeal revolves around the classification of imported goods, specifically Aluminum Composite Plates, which were classified by the Respondents under CTH 76061190, while the Revenue contends they should be classified under CTH 76109090. The Deputy Commissioner of Customs had previously classified the goods under CTH 76109090 and enhanced their value based on earlier imports. However, the Commissioner (Appeals) ruled in favor of the Respondents, classifying the goods under CTH 76061190 and rejecting the value enhancement. The Tribunal noted that the impugned order did not fully appreciate the composition and use of the goods, remanding the matter back to the Commissioner (Appeals) for a fresh decision after a personal hearing for both parties. Valuation Issue Analysis: Regarding the valuation of the goods, the impugned order based its decision on the classification under CTH 7610, which was deemed irrelevant due to the classification dispute. As the Tribunal set aside the classification decision and remanded it for fresh determination, the valuation decision was also overturned. The Tribunal directed the Commissioner (Appeals) to reassess the valuation issue after the classification matter is resolved. Consequently, the impugned order's decision on valuation was set aside, and the matter was remanded for a fresh decision. In conclusion, the Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for a fresh decision on both the classification and valuation of the imported goods, emphasizing the need for a personal hearing for both parties before reaching a conclusion.
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