2008 (8) TMI 30

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..... a and S.N. Terdal, Advocates, for the Respondent. [Order] - Assessee-the appellant herein was served with a show cause notice dated 12th April, 2001 under Section 124 of the Customs Act, 1962 (hereinafter referred to as "the Act") as to why the value of design engineering and site run for fermenter system should not be added in the value of machine under Rule 9 read with Rule 4 of the Customs Val .....

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..... far as the issue regarding classification is concerned, though the Tribunal has decided the same against the assessee, however accepting the alternative submission of availability of benefit of Notification No. 16/2000-Cus. the matter has been remanded to the Adjudicating Authority. It has been stated that the benefit has subsequently been granted to the assessee by the Tribunal in different proce .....

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..... exigibility of the design engineering and site run under Chapter 49. Since the Tribunal has failed to record a finding regarding applicability or otherwise of Rule 4, Rule 9(1)(b), Rule 9(1)(e) and the assessment already made of design engineering and site run under Chapter 49, we set aside the finding recorded by the Tribunal and remit the case to the Tribunal to re-decide the issue regarding inc .....

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