2003 (4) TMI 108 - SCH - Customs

Whether the items imported by the appellant are classifiable under Tariff Heading 4707 as waste and scrap of paper or paper board or under Tariff Heading 4819, as cartons, boxes, etc. used in offices, of the Schedule to the Central Excise Tariff Act - Held that - impugned order of the Customs, Excise and (Gold) Control Appellate Tribunal, New Delhi for short, the Tribunal does not show that it had independently assessed the evidence in order to uphold the findings of the authorities below - Matter remitted back - Decided in favour of assessee.

Summary

The Supreme Court of India remanded a case to the Customs, Excise and (Gold) Control Appellate Tribunal for further assessment as it did not independently evaluate the evidence. The Tribunal was instructed to conclude the matter within four months. The appellant can take delivery of the goods upon providing security as directed by the Tribunal. The civil appeals were allowed with no costs.