M/S Dynamatic Technologies Ltd. Vs. Commissioner of Customs and Central - Court Judgment

Excerpt:
1. the issue relates to classification of hmt plate assembly or hydraulic lift assembly. whether it is classifiable under heading 84.13 as has been done in the impugned order or it should be classified under 87.08 as parts of tractors as claimed by the party. when the matter was called shri rajesh kumar,advocate submitted that the very issue had come up for consideration before the tribunal for an earlier period and the tribunal was pleased was pleased to remand the matter to examine the issue afresh as per the final order no. 2822/99 dated 4.11.99. he requested that in line with that matter, the same may be remanded. the learned dr has no objection. concurring with the views expressed by both sides, the matter is remanded for reconsideration in line with the order referred to above. thus the appeal is allowed by way of remand.

Judgment:
1. The issue relates to classification of HMT plate assembly or hydraulic lift assembly. Whether it is classifiable under heading 84.13 as has been done in the impugned order or it should be classified under 87.08 as parts of tractors as claimed by the party. When the matter was called Shri Rajesh Kumar,Advocate submitted that the very issue had come up for consideration before the Tribunal for an earlier period and the Tribunal was pleased was pleased to remand the matter to examine the issue afresh as per the final order No. 2822/99 dated 4.11.99. He requested that in line with that matter, the same may be remanded. The learned DR has no objection. Concurring with the views expressed by both sides, the matter is remanded for reconsideration in line with the order referred to above. Thus the appeal is allowed by way of remand.