2016 (11) TMI 1433

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..... ettled at this stage as no samples were drawn. However, we are shown that samples were drawn. The fact as to whether the same are still available with the Revenue or not is a fact which requires further verifications - we set aside the impugned order and remand the matter to the original adjudicating authority for proper classification after finding out the availability of the samples and after ge .....

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..... nd that the goods were actually flooring material which were machined and profiled and were classifiable under CTH 4409 10 90. 2. The appellant vide their letter dated 31-10-2012 addressed to the Commissioner (C), New Delhi, prayed for release of the goods by classifying them under Heading 4409, as guided by the officers. They accordingly paid the CVD which was leviable only in respect of items .....

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..... to have been drawn, the issue of classification cannot be settled at this stage. On the contrary, I find that the importer had admittedly agreed with the new classification, if such is admitted position redemption fine of ₹ 25,000/- penalty of ₹ 10,000/- will meet the ends of law. 6. As is seen from above, the issue of classification does not stand settled by the impugned order .....

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..... s. 8. After careful consideration of the arguments, we find that there is a clear finding by Commissioner (A) that issue of classification cannot be settled at this stage as no samples were drawn. However, we are shown that samples were drawn. The fact as to whether the same are still available with the Revenue or not is a fact which requires further verifications. If the Revenue is challenging .....

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..... les and after getting the same tested. If the samples are not available, the Revenue would be well advised to adopt the previous classification itself. 11. As regards the redemption fine and penalty, we find that inasmuch as the Revenue was not challenging the classification adopted by the assessee in respect of the previous imports and the claim of classification was made by the appellant base .....

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