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TMI Blog2016 (2) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order cannot travel beyond the show-cause notice and classifying the product under Chapter Heading No. 7207 seems to be incorrect. At the same time the findings of the adjudicating authority are contested before the first appellate authority. Hence in the interest of justice we find that the matter needs reconsideration by the first appellate authority. Without expressing any opinion on merits of the case, keeping all issues open, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh following the principles of natural justice. - APPEAL NO. E/200/07 - - - Dated:- 2-12-2015 - MR. M.V. RAVINDRAN AND MR. C.J. MATHEW, JJ. FOR THE APPELLANT : SHRI V.K. SHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase order placed on the respondent by the buyers. It is his submission that the first appellate authority has cited two paragraphs on the articles published in the Wikipedia which cannot be conclusive as Wikipedia is not an authoritative publication. It is his submission that the conclusion drawn by the first appellate authority is highly presumptuous and classifying the product under 7207.10/7207.90 is incorrect. He would submit that the product manufactured by the respondent would merit classification under Chapter Heading 73.26 as other articles of Iron and Steel . He would submit that the respondent had not given any evidences as to the articles manufactured by them are finished Rough Forging removed from their factory premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the manufactured item is Open Forging . 5. We have considered the submission made by both sides and perused the records. 6. The entire dispute is regarding whether the product manufactured by respondent is rough forging , and merits classification under 73.26 as claimed by the respondent or 7207.10 as confirmed by the first appellate authority. 7. On perusal of the records, we find that the matter needs to be adjudicated by the first appellate authority inasmuch, the dispute of classification as put forth by the show-cause notice was whether the product would merit classification under Chapter Headings 73.26 or 72.14/72.16. The classification which has been arrived at by the first appellate authority in his impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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