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2019 (1) TMI 780 - AT - CustomsClassification of imported goods - Instachk HBsAg Test Card (WB) - whether classified under chapter 30 or under Chapter 38? - N/N. 21/2002-Cus dated 01.03.2002 (S No 83, List 4 Sl No 31) - Held that:- It is now settled law that against the assessment of B/E, appellants can file the appeal before the Commissioner (Appeal). In their appeal they could have claimed re-assessment of B/E, in terms of classification, valuation or any other benefit which they intended to seek but has been not sought by them at the time of filing the B/E. The matter in respect of re-classification and claim of exemption need to be remanded back to the assessing authority for reconsideration of the said claim on the basis of the evidences that appellant would like to place on record in support of his claim. After considering the said claim and evidences assessing authority shall pass a reasoned speaking order accepting or denying the claim of appellant. The matter remanded back to assessing authority for reconsideration - appeal allowed by way of remand.
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