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TMI Blog2015 (12) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH/CETH 85359090 & not as cable Jointing kit under CTH/CETH 8547 - Respondent had to justify with documentary evidence that the goods imported were in fact 'Cable Jointing kit' falling under CTH / CETA 85.47. After deciding the classification of the imported goods, it is also required to be examined whether the ratio of case law M/S XL Telecom Ltd & others decided by Andhra Pradesh High court and the case law of M/s REPL & others dismissal by Supreme Court will be applicable to imported goods. Even if placing all the imported articles in one kit (as 'Cable jointing kits') does not amount to manufacture, whether the ratio laid down by the courts debar charging of CVD on individual articles as such when imported. In the interest of Justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... novo Adjudication by directing to carry out certain verification. It the case of the Revenue that importer never asked for amendment of classification in the bills of entry. That in the absence of goods and possibility of examination of the goods no determination of correct classification is not feasible. 3. Sh. B.N Pal (Advocate) appearing on behalf of the Respondent argued that there is no bar that an importer can not seek modification of classification by contesting the classification the importer made initially under RMS Clearances. That even if the goods are not physically available appellant will be able to establish with catalogue other literature that what was imported was cable jointing kits to which CBEC Circular No. 583/20/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate order. The appeal is allowed by way of remand. 5. It is observed from the copy of B/E No. 441168 dt 11/11/08 that description of imported goods given is not 'Cable Jointing kits' but described as some coded parts. It is not coming out of the case records whether all the items imported under the said bill of entry could be termed as 'cable Jointing kit' when taken collectively. Respondent had to justify with documentary evidence that the goods imported were in fact 'Cable Jointing kit' falling under CTH / CETA 85.47. After deciding the classification of the imported goods, it is also required to be examined whether the ratio of case law M/S XL Telecom Ltd others decided by Andhra Pradesh High court a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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