TMI Blog2018 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16.11.2007, which was adjudicated by OIO No. 3/Commr/ICD-Valvada/JNPT/2012 dated 29.3.2012, which stand remanded to the original adjudicating authority by the Tribunal vide Order No. A/11279 to 11288/2013 dated 10.10.2013. It is prudent to remand the instant matter to the original adjudicating authority to decide the matter - appeal allwoed by way of remand. - C/09/2012-DB - A/10330/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under CTSH 84159000 as part of Air Conditioning machine. However, for the purpose of valuation of the goods, the matter was remanded to the original adjudicating authority. The original adjudicating authority adopted the contemporaneous value of import of identical goods by other importers at other port at or around the same value. He further added the cost of packing of outdoor unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to original adjudicating authority. She argued that in these circumstances, the basis on which the value was re-determined is legal and proper. 4. We have gone through the rival submissions. We find that the proceedings in the instant case depending on the proceedings of an another wherein DRI had issued SCN vide F. No. DRI/SRU/INC-06/2007 dated 16.11.2007, which was adjudicated by OIO No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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