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2017 (7) TMI 49 - CESTAT MUMBAIClassification of goods - whether the goods described viz. Switches, relays, fuses, plugs, lamps in para 14 of the adjudication order belong to the Tariff heading 87.08 or 85.36/85.39 or any other entry for levy of duty under Third Schedule to the Central Excise Act, 1944? - Held that: - In the absence of detailed examination in the manner above, in the adjudication order, it is very difficult on the part of the Tribunal to go into the grass root for classification. Description of goods in tariff entry may depend on the technical literature as well as various technicalities of the goods, which learned adjudicating authority shall have advantage to examine better - to grant fair opportunity of hearing to both sides to place their case before adjudicating authority for his determination of classification and decide leviability, matters are remanded to the Ld. Authority who shall grant hearing and test each goods covered by the show-cause notice for appropriate classification and levy of excise duty, if any leviable - appeal allowed by way of remand.
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