9911796707
TMI Blog1998 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... of eight units and had initially filed a Bill of Entry No. 9813, dated 29-8-1989 for home consumption; but subsequently at their request it was allowed to be converted into Bond Bill of Entry. At the time of importation and filing of the aforesaid Bill of Entry a question had arisen as to whether the whole should be treated as one single system and assessed and cleared as such under Heading 9030.39 as claimed by them, or, as Department looked at it, the various units or items should be assessed separately on merits. 2. At the time of the assessment of the into Bond Bill of Entry for one of the items of the `system', namely, Series Resonant Power Supply unit comprising of the items mentioned in the adjudication order, was classified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessment regarding the remaining item as well the whole thing will have to be reconsidered by the Assistant Collector appropriately and therefore it is his request that this matter may also be remanded with suitable directions. 6. Shri A.K. Agarwal, ld. SDR has no objection to remand the matter in view of the factual position outlined by the ld. Counsel. 6. In response to a query from the Bench ld. Counsel further clarified that even from the present assessment order it would be apparent that initially one Bill of Entry No. 9813 was passed in respect of the whole consignment. According to them one single system was imported for testing of cables; and their request at the time of filing the initial as well as subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d complete picture would emerge only when the entire matter is considered in its totality with the view points of both the sides duly recorded and a speaking order passed. In response to another query the ld. Counsel stated that as far as his information goes the action is yet to be taken by the Department in terms of the aforesaid order of the Tribunal. 8. Since the aforesaid order of the Tribunal, in a manner of speaking, is relevant and affects the present portion of the assessment of the consignment and the whole of it was required to be considered together we find that the request for remand was justified. We, therefore, set aside the orders of both the lower authorities and remand the matter back to the Assistant Commissioner wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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