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2017 (11) TMI 1247 - AT - CustomsClassification of goods - Heavy Melting Scrap - Revenue formed an opinion that inasmuch as the goods are rail line length of below 1.5 meter, they are properly classifiable under tariff item 7302 10 90 of CTA, 1975 - whether the rail cut length below 1.5 meters are to be assessed under chapter heading 72.04, as claimed by the assessee or the same are classifiable under chapter heading 73.02, as contended by the Revenue - Held that: - the Hon’ble Supreme Court’s decision in the case of Union of India Vs. Madras Steel Re-Rollers Association [2012 (8) TMI 788 - SUPREME COURT OF INDIA] referred, wherein the Hon’ble Madras High Court decision reported in [2007 (6) TMI 222 - HIGH COURT OF JUDICATURE AT MADRAS] as also the Hon’ble Punjab & Haryana High Court decision in GURUDEV OVERSEAS LTD. Versus CENTRAL BOARD OF EXCISE & CUS., NEW DELHI [2007 (11) TMI 317 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] vide which the Circular No.8/2006-Cus dated 17.01.2006 was quashed and set aside, vide which that said decisions of High Courts were set aside and the matters were remanded back to the lower authorities, without expressing any opinion on the merits of the issue - matter to the original adjudicating authority for fresh decision in the light of the observations made by the Hon’ble Supreme Court - Supreme Court has held in the said decision that Such orders are required to be passed by exercising independent mind and without impartiality and while doing so, such Authorities are required to consider various evidences made available to them - appeal allowed by way of remand.
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