2017 (5) TMI 862

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..... ermination - appeal allowed by way of remand.
Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) For Appellant : Shri L. Patra, A.R. For Respondent : None ORDER Per: Ashok K. Arya Revenue (Commissioner of Customs, Ahmedabad) is in appeal against OIA No.100/2008/Cus/Commr(A)/AHD, dt.30.12.2008, whereunder the classification of imported goods viz.Aluminum Composite Plates and their valuation is the subject matter of dispute. 2. The brief facts are that:- i) The Respondents viz. Chandan Exports, Mumbai filed a Bill of Entry for clearance of Aluminum Plates (Composite and both sides coated) of various thicknesses and classified the goods under CTH 76061190. ii) Revenue who is in appeal are of the view that .....

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..... , it is being decided without waiting for the respondent, who has chosen not to appear for the hearing. 4. After having gone through the facts on record and the submissions of the Revenue, it appears that though the impugned order mentions that the subject goods are simple Aluminum plates/sheets/strips, they actually are Aluminum Composite Plates bonded with polyethylene and are coated with different types of protective layers. Revenue submits that such plates are being used in different building structures as per the requirement of the customers. 4.1 The constitution of the goods in question and their use has not been fully appreciated in the impugned order by the first Appellate Authority. The impugned order mentions in Para 5.2 as foll .....

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..... fter loading of value at the hands of Department. Perhaps in that case also, contemporaneous import value for goods of CTH 7610 taken from the NIDB valuation data was adopted by the Department for enhancement of value and duty assessment....... "" The impugned order decides the valuation aspect saying that 'the subject goods are not classifiable under CTH 7610 and therefore reliance on NIDB Valuation Data for CTH 7610 for the present consignment is irrelevant'. As we have set aside the impugned order on classification and are sending the matter back to the Commissioner (Appeals) for fresh decision, the issue of valuation also would require fresh determination as the findings on the valuation based on the classification, which .....

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