1995 (10) TMI 147

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..... . These are cross appeals. Appeal No. E/1065/86-D is by the assessee M/s. American Spring Pressing Works Ltd. and Appeal No. E/2807/86-D by the Revenue. 2. The issue involved in the present appeals is classification of various types of parts of agricultural implements. The Additional Collector in his impugned order has classified 10 items out of the 18 items under the erstwhile Tariff He .....

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..... case be remanded for de novo adjudication after giving effective and reasonable opportunity of personal hearing to the assessee. 3. Considered. In view of the above we remand the case to the Assistant Commissioner of Central Excise having jurisdiction in the matter. On receipt of the papers he would inspect the parts of the agricultural implements in dispute and the assessee would assist in th .....

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