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TMI Blog2017 (5) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... lates (Composite and both sides coated) of various thicknesses and classified the goods under CTH 76061190. ii) Revenue who is in appeal are of the view that the subject goods are classifiable under CTH 76109090. iii) Revenue is also of the view that the invoice price of the goods is much less compared to contemporaneous import of like/similar goods from the same country of origin i.e. China. Revenue says that the importer imported similar goods at ICD Valvada and the goods were cleared at the loaded value as per valuation data shown by the Directorate of Valuation. iv) Deputy Commissioner of Customs, ICD Valvada vide OIO No.06/07-08, dt.07.03.2008, decided the classification of the goods under CTH 76109090 and enhanced the value as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question and their use has not been fully appreciated in the impugned order by the first Appellate Authority. The impugned order mentions in Para 5.2 as follows:- "5.2 ...... By not classifying the imported goods under CTH 76109030, the Department agrees that these plates were not prepared for use in structure. Once these were not prepared for use in structure, these 'parts' which are not nothing but Composite 'Aluminum Plates', goes out of the purview of CTH 7610. No doubt, Aluminum plates also finds mention in the main tariff heading 76.10, but only those which are 'prepared for use in structures'....." 4.2 However, Department's view point is different than the observations made in the impugned order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or fresh decision, the issue of valuation also would require fresh determination as the findings on the valuation based on the classification, which we are remanding, cannot be sustained. 5.1 Consequently, the impugned order's decision on valuation based on the earlier classification cannot survive and the same is hereby set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision. 6. In view of the discussions above, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision, who shall give opportunity of personal hearing to both the sides before deciding the same. 7. The appeal is allowed by way of remand in above terms. (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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