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2019 (3) TMI 1487 - CESTAT MUMBAIClassification of goods - Bakery Improvers - whether classified under Chapter heading 2108 of CETA, 1985 by the Revenue or classified under chapter heading 1905 attracting “nil” rate of duty? - Held that:- As fairly admitted by both sides, the issue of classification has travelled up to the Supreme Court and the Hon’ble Supreme Court pleased to remand the matter to the adjudicating authority to decide the issue of classification afresh taking into consideration all aspects of the case. In other words, it is an open remand by the Hon’ble Apex Court - Since the said matter is yet to be decided, it is prudent to remand the present case also to the learned adjudicating authority to decide all issues afresh, taking note of the principles of law settled in this regard. Appeal allowed by way of remand.
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