TMI Blog2017 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Revenue? - concessional rate of duty in terms of N/N. 012/2012-CUS., dated 17.03.2012 - Held that: - Board Circular No. 8/2006-cus dated 17.01.2006, supporting the revenue’s views was quashed by the Hon’ble Madras High Court as also by Hon’ble Punjab and Haryana High Court - In view of the decisions of the Hon’ble Supreme Court in the case of Madras Steel Re-Rollers Association [2012 (8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Sr. No. 330 of Notification No. 012/2012-CUS., dated 17.03.2012. 2. However, the Revenue formed an opinion that inasmuch as the goods are rail line length of below 1.5 meter, they are properly classifiable under tariff item 7302 10 90 of Customs Tariff Act, 1975, attracting basic customs duty @ 10%. Accordingly, while adjudicating the matter, the classification, as proposed, was upheld and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, drew our attention to the Tribunal decision in the case of Indo Deutsche Trade Links Vs. CC (Imports), Chennai - 2014 (303) ELT 442 (Tri. Chennai) as also another decision of the Tribunal in the case of Hinduja Foundries Ltd. vs. CC (Import), Chennai - 2013 (288) ELT 571 (Tri. Chennai) . It stands held in the said decisions that the article, used and worn out railway lines are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority was restored. Our attention has also been drawn to the Hon ble Supreme Court s decision in the case of Union of India Vs. Madras Steel Re-Rollers Association reported in 2012 (278) ELT 584 (SC) wherein the Hon ble Madras High Court decision reported in 2007 (217) ELT (167) (Mad) as also the Hon ble Punjab Haryana High Court decision reported in 2008 (229) ELT (195) P H vide wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court and the matter stands remanded. On a query by the bench, Ld. Advocate fairly agreed that such remanded order have not been re-adjudicated and are pending at various level. In view of the above decisions of the Hon ble Supreme Court in the case of Madras Steel Re-Rollers Association, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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