9911796707
TMI Blog1998 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... dent]. The issue in the appeal relates to the classification of the goods which have been described as computer control testing equipment by the appellants. The classification sought by them is under Tariff Heading 90.28 (1) while the learned lower appellate authority has held the goods to be classifiable under 84.51/55 (2). The two Tariff Headings at the relevant time read as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under Sl. No. 47 in the table to the notification. He has pleaded for the purpose of these proceedings, he is giving up his plea for assessment of the goods under Tariff Heading 90.28 (1) and seeks the benefit of Notification 118/80 as above. He has pleaded the learned lower authority has not addressed himself to the appellants plea for the benefit of this notification and has sought for a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question would be covered by the description of the goods falling under Sl.No. 47 of the table to the notification above. Inasmuch as the learned lower authority has not examined the issue in the above light, we are of the view that the learned lower authority s order is not proper and we, therefore, set aside the same and remand the matter for de novo consideration and decision in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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