TMI Blog2019 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Dipen Overseas CVD is not chargeable as Used Jute Bags imported by the appellant are not manufactured in India. This issue involved substantial question of law, therefore, can be raised at any stage - We absolutely disagree with the contention, that the appellant suo moto declared the classification of Used Jute Bags under 63051090; therefore, they cannot challenge the assessment of bill of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed by the appellant. In the bill of entry, the appellant had declared the description as Used Jute Bags under the classification of 63051090. After assessment of bill of entry, the appellant challenged the said assessment order and filed appeals before Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) in respect of appeals of Dipen Overseas, passed order on merit and dismissed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 11.05.1999 reported as 1999 (108) ELT 321 (SC). As regard classification, he submits that the goods imported by the appellant is used and cut gunning bags which is nothing but in the form of gunning cutting, therefore, it is correctly classifiable under 63101030. He submits that under the head 63051090 only freshly manufactured and unused Jute Bags are classifiable which is not the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both the sides and perused the records, we find that the appellant have raised a new issue which is indeed a question of law that in the case of M/s Dipen Overseas CVD is not chargeable as Used Jute Bags imported by the appellant are not manufactured in India. This issue involved substantial question of law, therefore, can be raised at any stage. However, both the lower authorities had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Trading Company as non maintainable is not sustainable. 5. Since all the issues involved mixed question of law and fact, we are of the considered view that the matter as a whole should be considered afresh, accordingly, we set aside the impugned order and remand the matter to assessing authority/adjudicating authority for passing a reasoned speaking order on all the issues as discussed above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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