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2023 (6) TMI 253 - CESTAT MUMBAIClassification of imported goods - Precision Agri Spray Equipment, Charger and Smart Battery - to be classifiable under Customs Tariff Item 8424 8200 or under CTH 8804? - HELD THAT:- The department has not considered the submissions made by the appellant in the appeal memorandum filed before the Tribunal. Further, it is surprising that how can a Shed Officer posted in the port of import without a detailed examination of goods, either by taking the assistance of technical expert or chartered engineer, can certify about a product and on the basis of such certification, the department will proceed against the importer for confirmation of duty demand or for confiscation of the goods. Since the issue requires a detailed examination by an expert or specialist in the concerned field, the appeal is required to be allowed by way of remand to the original authority for carrying out an effective and meaningful adjudication. The appeal allowed by way of remand to the original authority for fresh fact finding on the issue involved in this appeal.
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