2000 (2) TMI 95

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..... n of ice-boxes. 2.The CEGAT, by the impugned order had come to the conclusion that the proper classification of ice-boxes was under Heading 94.03 as furniture. It appears that as far as the Collector's appeal was concerned he had classified the ice-boxes under the Heading 39.24 which related to "Tableware, Kitchenware, other household articles and toilet articles of plastics". The appellant herei .....

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..... hich had been raised before it by the appellant. In view of the fact that the decision of the Tribunal is being set aside, it will be appropriate for the Tribunal to consider the other contentions which had been raised by the parties. We, therefore, remand the case to the Tribunal for decision on the other questions raised before it. The appeal is disposed of. No costs.
Case laws, Decisions, J .....

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