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2023 (6) TMI 96 - CESTAT MUMBAIClassification of goods - unprocessed Embroidered Fabrics - to be classifiable under 58.05 or it would be classifiable under the Chapters, under which base fabrics belong to, such as Chapters 52, 54, 55 or 60? - applicability of N/N. 106/95, 8/96-CE (Ref. No.58.10) 6/2000-CE (Sr.No.156), 3/2001-CE (Sr.No.159). HELD THAT:- The issue involved in the present case in the case of appellant has been considered by this tribunal in order no. A/88051- 88052/17/EB and the matter remanded back to the original authority for de novo consideration. In the remand proceedings issue is still pending. As the issue involved in the present case is also the same. These matters be also remanded to original authority for de novo consideration along with the matter remanded via the earlier order. Since the issue involved in present appeal is identical the appeal allowed by way of remand to the original authority following the earlier president decision.
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