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2024 (4) TMI 701 - AT - CustomsSeeking to change the classification of the product imported by the appellant - WAXSOL-911(A) grade - to be classified under the heading 2710 or under 3405? - HELD THAT:- The dispute involved in the instant case is identical to the dispute involved in the case decided in PANOLI INTERMEDIATES INDIA PVT LTD AND OTHERS VERSUS C.C. -KANDLA [2023 (6) TMI 317 - CESTAT AHMEDABAD]. In the said decision after examining the dispute the tribunal observed A detailed examination about the nature of product, its usage and its proper classification based upon exclusion clauses of HSN explanatory note is warranted including of consideration of chapter 2712. In view of claim of product being in the nature of Slag wax, same needs elaborate discussion and findings from the authority below. It is seen that the matter was remanded to the original adjudicating authority for fresh adjudication on the ground that the adjudicating authority needs to give his own finding on the issue of classification and also various other issues mentioned - it is felt that this matter should also be remanded back to the original adjudicating authority or identical terms as in order above, to be decided a fresh. Appeal allowed by way of remand.
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