ALLANASONS PVT. LTD. Vs. C.C., BOMBAY

JUDGEMENT

(1.) THE civil appeals are disposed of in the following terms: Since on the principal question regarding classification under the Customs Tariff, the Tribunal has only remanded the matter back to the Collector of Customs (who has since remanded the matter to the Assistant Collector) we do not see any grounds to interfere, since it will be open both to the Appellant and to the department to put forward their respective cases in regard to classification. Learned Counsel for the Appellant, however, contends that he had argued before the Tribunal regarding the applicability of Tariff Item No. 15A of the Central Excise Tariff in the context of countervailing duty leviable in the case and in the context of notification No. 55 of 1975.

(2.) THE Tribunal has, in its order, observed that no arguments were addressed on behalf of the Appellant on this topic. Learned Counsel, however, points out that this issue had been raised both before the Assistant Collector and the Collector and counsel who appeared before the Tribunal states before us that he had also argued the matter before the Tribunal. Since both the members of the Tribunal have since retired we think that there will be no useful purpose served by calling for further findings in this matter as to whether the question was argued or not. We think that since the matter has, any way, been remanded to the Assistant Collector, the Assistant Collector may also examine the applicability of item No. 15A of the Central Excise Tariff afresh in the light of the arguments put forward before it. The appeals are disposed of accordingly.