Friday, May 24, 2019

Matter was remanded back to Adjudicating Authority where it passed an order without following directions of Tribunal

GST/Excise/ST/VAT: Where assessee had classified its product 'galvanized silo storage systems' under Heading No. 8437 10 00 and Adjudicating Authority held that said product was classifiable under Heading No. 9406 00 99 and Tribunal remanded issue back to Adjudicating Authority for a de novo decision with certain directions and Adjudicating Authority in de novo proceedings without following directions of Tribunal passed an order holding that above product would be classifiable under Heading No.

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