TMI Blog2011 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellants fit into the said Chapter Note, further no speaking order was passed by AO. On above facts we remand the case to the original authority. - C/588 to 591 of 2007 - - - Dated:- 3-8-2011 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Shri Mohan Lal, Advocate for the Appellants Shri Sonal Bajaj, SDR for the Respondent Per Archna Wadhwa (for the Bench): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to basic customs duty at the rate of 15% in terms of Notification No. 13/05-Cus. The bills of entry filed by the appellants were accordingly assessed. 3. It is seen that after the assessment, appellants made a request to the assessing authority to pass a speaking order so as to enable them to know the basis for adopting the different classification from the previous one. Inspite of such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has nowhere discussed as to how the goods imported by the appellants get covered by the said Chapter Note. The appellate authority has also not averted to various submissions made by them though the same stand reproduced in the impugned order. As such, the request to set aside the impugned order and remand the matter to original authority is being made. 5. Learned DR appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Note the impugned goods are classifiable under CTH 9032 as done by the department and not under CTH 9026 as claimed by the Appellant and the appeal filed by the Appellant is liable to be rejected. " 7. As is clear from the above, there is no discussion as to how the goods imported by the appellants fit into the said Chapter Note. We also note that other pleas advanced by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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