2015 (3) TMI 289

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..... ons specified in Note 6 to chapter 90 are satisfied or not. Without such expert opinion, coming to any conclusion either way will not be correct in our considered view. - Matter remanded back - Decided in favour of assessee. - Application No. C/EH/97114/14-MUM Appeal No. C/88688/14-MUM - - - Dated:- 29-9-2014 - P. R. Chandrasekharan And Ramesh Nair,JJ. For the Appellant : Shri C M Sharma, .....

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..... ns and so on. These products imported by the appellant are made of textile materials. The question is whether the same would merit classification under Chapter 90 relating to 'Medical Surgical Orthopedic appliances' as claimed by the appellant or as 'textile products' as held by the Revenue. The ld. Consultant submits that as per the certificate obtained by the supplier, these good .....

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..... ve their property solely from their elasticity and conditions specified in Note 6 to chapter 90 are satisfied or not. Without such expert opinion, coming to any conclusion either way will not be correct in our considered view. 5. Thus, the appeal is allowed by way of remand. The department is directed to consider the matter afresh, after obtaining expert opinion as mentioned above. Needless to .....

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