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2016 (11) TMI 1433 - AT - CustomsClassification of goods - Decking Termo Jasen TT 220 CC Zaobljeni Profile - classified under CTH 4407 95 00 or under CTH 4409 10 90? - Held that: - 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 - 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 getting the same tested - appeal allowed by way of remand.
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