2015 (10) TMI 1843

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..... when the issue was remitted back for re-determination it should have been open remand and should not have remarked that "Dry Weight Standards" should be applied and even in respect of that the matter should have been left open for the Adjudicating Authority to take a call thereof. This suggestion is accepted by the learned counsel for the assessee. We, therefore, modify the directions with the obs .....

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..... nder Chapter sub-heading 5111.29 as claimed by the Revenue or under Chapter sub-heading 5005.90/5005.20 as argued by the assessee. We find from the order of the Tribunal which has simply remanded the case back to the Assessing Authority to carry out re-determination proceedings in this behalf. Para 2.2 to this effect reads as under: 2.2 Since the classification has not been considered as arri .....

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