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2016 (12) TMI 838 - CESTAT NEW DELHIClassification of manufactured product - Guard of Kiln Ring Gear, classified under head 8417 or 8483 - Travelling Carriage Bogie, classified under 8474 or 8431 - common parlance test followed to decided classification. Held that: - We are of the view that the classification of such goods can be finalized only after going through detailed technical write-up regarding nature of the product and its proposed use. Though the ld. Counsel for the appellant has explained during hearing that a technical write-up along with drawing has been submitted by the assesee before the adjudicating authority, we find that same has not been discussed in detail. Under the circumstances, we deem it proper to remand the matter to the Commissioner (Appeals) with the direction to consider the technical write-up of the product in question and finalise the classification by giving detailed finding - appeal allowed by way of remand.
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