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2017 (5) TMI 862 - AT - CustomsClassification of imported goods - valuation - Aluminum Composite Plates - whether classifiable under CTH 7610 or not? - Held that: - The impugned order decides the valuation aspect saying that the subject goods are not classifiable under CTH 7610 and therefore reliance on NIDB Valuation Data for CTH 7610 for the present consignment is irrelevant - As we have set aside the impugned order on classification and are sending the matter back to the Commissioner (Appeals) for fresh decision, the issue of valuation also would require fresh determination - appeal allowed by way of remand.
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