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2015 (10) TMI 187 - AT - CustomsClassification of POP-POP Party snappers Whether explosive goods or not Revenue filed appeal against order in respect of goods namely "POP-POP Party snappers" which were absolutely confiscated by adjudicating authority holding them to be classifiable under CTH 36041000 as fire crackers restricted for import as per F.T.P. 2009-14 and prohibited under Rule 7 & Rule 8 of Explosive Rules 2008 Hence requiring for import thereof permission/authorization from DGFT and Explosive Department which respondents did not produce Commissioner (A) vide impugned order agreed with contention of Respondents by classifying goods under CTH 9505 Held that:- As evident from report of CRCL they have not given any definite opinion whether impugned goods would fall in category of Explosives Neither CRCL nor Controller of Explosives has given opinion whether impugned goods would fall in category of explosives subject to various restrictions relating to explosives Thus original adjudicating authority has clearly erred in stating that his basis of classification of impugned goods under CTH 36041000 is CRCL report Commissioner (A) concluded that impugned goods would not fall under category of fireworks merely on ground that impugned goods contain very small quantity of silver fulminates This can not be held to be sustainable basis to so conclude specially in respect of goods which contain material covered under Explosive Act, 1884 Thus both adjudicating authorities have gravely erred in deciding way they have decided case Matter remanded to primary authority to pass de novo order Impugned order set aside Appeal disposed of.
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