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2019 (1) TMI 255 - AT - CustomsMaintainability of appeal - substantial question of law or not - Classification of imported goods - Used Jute Bags - whether classifiable under CTH 63051090 or under the CTH 63101030? - Held that:- The appellant have raised a new issue which is indeed a question of law that in the case of M/s Dipen Overseas CVD is not chargeable as Used Jute Bags imported by the appellant are not manufactured in India. This issue involved substantial question of law, therefore, can be raised at any stage - We absolutely disagree with the contention, that the appellant suo moto declared the classification of Used Jute Bags under 63051090; therefore, they cannot challenge the assessment of bill of entry. Since all the issues involved mixed question of law and fact, the matter as a whole should be considered afresh - appeal allowed by way of remand.
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