TMI Blog2019 (10) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the classification dispute into a valuation dispute and did not give any finding on the classification dispute as raised before him by the appellant. The impugned order is set aside as the same has travelled beyond the Order-in-Original and remand the matter back to the Commissioner(Appeals) to decide the issue of classification - appeal allowed by way of remand. - C/412/2009-DB - Final Order No. 20867/2019 - Dated:- 15-10-2019 - SHRI S.S GARG, JUDICIAL MEMBER AND MR. P.V. SUBBA RAO, TECHNICAL MEMBER For the Appellant : Shri N. Anand, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso contended that these manuals were in respect of post import record making books which are required for compliance with regulatory procedures. The Assistant Commissioner after following the due process assessed the Bill of Entry and classified the IQ/OQ documentation under CTH 9027 9090. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who rejected the appeal. 3. Heard both sides and perused the records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned order has traversed beyond the scope of adjudication order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that on merit also, the decision of the original authority as well as the Commissioner(Appeals) is not legally tenable,. He referred to para 8 of the impugned order where the Commissioner(Appeals) records the fact that the IQ documents are used for monitoring installation and the OQ documents for monitoring the operations . Further in para 7 of the impugned order, the Commissioner(Appeals) also records that monitoring and recording the manufacturing process is mandatory . Learned counsel submitted that these observations clearly establish that these are post-import activity which cannot be included in the assessable value under Section 14 read with Interpretative Note to Rule 3 of Customs Valuation (Determination of value of Imported G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai] ii. Brigadier R Deshpandi Ms/. Indusind Media Communication Ltd. Vs. CC, New Delhi [2017(11) TMI CESTAT, New Delhi] 6. After considering the submissions of both the parties and perusal of the material on record, we find that the Order-in-Original did not accept the classification of IQ and OQ document / manual and classified the same under CTH 9027 9090. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner(Appeals) and Commissioner(Appeals) vide the impugned order has travelled beyond the scope of the adjudication order. Further, we find that the Commissioner(Appeals) has converted classification dispute into a valuation dispute as recorded in para 6 of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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