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2022 (8) TMI 1088 - HC - VAT and Sales TaxNomenclature and classification of imported Spectrum Analyser - to be classified under the HSN Code Nos.9022.90.90, 9022.19.00, 9027.90.90 and 9033.30.90 or not - taxable at the rate of 5% tax or at 14.5%? - Department based its decision on the opinion from the Executive Engineer Electronics Division - denial of opportunity to the dealer/ petitioner while making assessment orders - HELD THAT:- In matters involving classification, which would have an implication on the rate of tax applicable on the sale of the commodity, judicious and legal adjudication are expected and would be appreciated. Therefore, it is noticed that the orders in Exts.P15 and P16 have not recorded findings on the objections/reasons taken by the dealer. The writ petition, since is admitted, at this point of time, instead of directing the dealer to avail the remedy of appeal, where the very same ground, lack of proper consideration, would be urged; to avoid further delay, we are convinced to exercise our discretionary jurisdiction, set aside the orders in Exts.P15 and P16 and remit the matter to Assistant Commissioner for consideration and disposal afresh. On remand fresh assessment orders were made against Redlands Ashlyn Motors PLC dated 29.12.2018 and 01.01.2019. In the instant common order, we have considered the grounds raised against the said orders and have set aside the assessment orders, remitted the matter to the Assistant Commissioner for consideration and disposal afresh. The net effect of the above conclusion is that whether the classification issue pending before the Assistant Commissioner is present or not on the date when the common order was made by the Tribunal. The review of the order of remand in the batch of cases is not available since the issue of classification was pending before the Assistant Commissioner. The remand is justified and hence confirmed - Revision dismissed.
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