9911796707
TMI Blog2024 (3) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. RAJU Shri Vikas Mehta , Consultant for the Appellant Shri Anoop Kumar Mudvel , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The facts as briefly stated leading to the present appeals are that the Appellant M/s Kiran Minerals had filed shipping bill No. 2507560 dated 05.03.2019 for clearance of goods declared as 'Abrasive Mesh' classified under CTH 2513 20 90 whereas the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on basic properties of almandine to classify the same as natural Garnet(Almandine in the form of Iron Aluminium Silicate). He further submits that the request of Appellant to retest the remanent sample lying in the custody of the department has not been paid heed to by the lower authorities nor were they provided with an opportunity to cross - examine the Chemical Examiner based on which the Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erve that the Learned Commissioner (Appeals) while deciding the classification of the disputed goods under heading 2513 20 30 has not given any finding as to why the Appellant was not given an opportunity to cross examine the Chemical Examiner so as to determine what are the properties of the goods of the Appellant that correspond to the said classification nor ascertained reasons as to why the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erly come to the conclusion for correct classification of goods in question. Hence in our considered view the matter needs to be remanded for re-consideration back to the adjudicating authority. We make it clear that no findings have been recorded on the merits and issues are left open. We set aside the impugned orders. Appeals are allowed by way of remand. ( Pronounced in the open court on 06. 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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