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2023 (11) TMI 1136 - AT - CustomsExemption from Customs Duty - import of Boron Ore - applicability of Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 - period from 26.12,2017 to 11.05.2020 - HELD THAT:- It is found that the eligibility of the exemption on import of ‘Boron Ore’ was in dispute in many cases and a bunch of appeals have been disposed of by this Tribunal in the case of PRADIPKUMAR P PATEL VERSUS C.C., AHMEDABAD [2023 (1) TMI 1318 - CESTAT AHMEDABAD], wherein the Tribunal has remanded the matter to the Adjudicating Authority. Since, in the above decision of this Tribunal identical issue that of in the present appeal is involved, it is in the interest of justice that the present matter may also be remanded and to be decided by passing a de-novo order by the Adjudicating Authority considering the observation made in the above decision. Appeals are allowed by way of remand to the Adjudicating Authority.
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