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2017 (1) TMI 574 - AT - CustomsBenefit of N/N. 12/2012-CE - classification of imported mobile phone - denial on the ground that the condition of notification not satisfied with - the contention of the appellant is that the said issue has been examined by the Hon’ble Apex Court in the case SRF Ltd. vs. Commissioner of Customs, Chennai [2015 (4) TMI 561 - SUPREME COURT], wherein the Hon’ble Supreme Court has allowed the claim of the appellant. Held that: - it appears that when the order in appeal was passed by the Commissioner (Appeals), the above mentioned judgements/orders were not available. In other words, the orders passed by Hon’ble Supreme Court as well as passed by Tribunal are subsequent to the impugned order. When it is so then we deem it fit to remand the matter to the original adjudicating authority to examine the claim of the assessee in the light of judgements - appeal allowed by way of remand.
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