Customs, Excise and Gold Tribunal - Bangalore
Kerala State Electronics Development ... vs The Commissioner Of Customs, Cochin on 15 June, 2001
ORDER
Shri G.A. Brahma Deva, (J)
1. These are two appeals filed by KSEDC against the impugned order passed by the Commissioner of Customs and Central Excise, Cochin.
2. The dispute is in respect of classification of the product namely 'satellite receiver'. Whether the item in question is classifiable under 8525.20 as claimed by the assessee or under 8528 as per the department is an issue to be considered here. It was brought to our notice by the counsel that up to the period covered under appeal the item was assessed under 8525.20 and subsequent to this period also the same were assessed under 8525.20. he said only for this limited period the department has classified under 8528. In these circumstances he requested the matter may be remanded to the concerned adjudicating authority to examine the issue afresh.
3. DR has no objection to this effect.
4. In view of the submission made by the counsel, the matter is remanded and we direct the adjudicating authority to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus these two appeals are allowed by way of remand.
(Pronounced and dictated in the open court)