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2015 (6) TMI 296 - MADRAS HIGH COURTClassification of the products - electrical equipment - manufacture of Relays - whether subject products would fall within the classification as described in Sl. No. 112 of Exemption Notification No. 25/99, dated 28-2-1999, which states that the finished product if Relays/Switches/Connectors would be entitled to the Concessional rate provided that the importer follows the procedure set out in the said Rules - Held that:- authority while passing the impugned order did not adjudicate the issue. The petitioner should have been permitted to agitate the classification issued by placing all materials and such issue could be decided after thorough adjudication. However, the procedure followed while passing the impugned order is a summary procedure. Even in the impugned order, it has been stated that the Department proposed to draw samples for the purpose of obtaining expert opinion. Therefore, the respondent by impugned proceedings have not finally adjudicated the issue or finalised the issue against the importer. However, the petitioner insisted on the certificate for availing the benefits under the exemption notification. This order has been passed on 6-5-2014 to safeguard the interest of the revenue by way of abundant caution pending final adjudication. - the observation made in the impugned proceedings, dated 6-5-2014 need not be put against the petitioner when the case is fully adjudicated by the Authority - Petition disposed of.
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