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2019 (6) TMI 680 - CESTAT AHMEDABADMethod of Valuation - section 4 or 4A of CEA - classification of goods - HELD THAT:- The order-in-original deals with each product individually and discussed in detail item-wise considering the classification claimed by both sides, literature and HSN Notes etc., expert advice and opinions on these items. The impugned order does not examine the items product-wise. There are no findings in respect of each product/ group. The impugned order is general order. The matter is remanded for fresh decision by Commissioner (Appeals) - appeal allowed by way of remand.
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