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2022 (12) TMI 1063 - AT - CustomsEligibility for exemption Notification No. 1/2017-IT Integrated Tax (Rate) dated 28.06.2017 - imported Fertilizer Grade Phosphoric Acid - HELD THAT:- We prima facie find that there is no difference in the fact regarding the nature of the goods imported in the present bill of entry and the bills of entry wherein the adjudication order was passed vide order dated 24.06.2021. In this development, we are of the view that the matter needs to be re-considered, considering the order in original dated 24.06.2021. The matter remanded to the Adjudicating Authority for passing a fresh order - appeal allowed by way of remand.
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