Order without finding for deciding the classification of goods – CESTAT remands matter back

Suzuki Morots Gujarat Private Limited Vs C.C. (CESTAT Ahmedabad) The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether all the above conditions which are very important for deciding the classification of goods, satisfy / comply in respect of the disputed goods. The Commissioner (Appeals) findings are silent on this vital aspect of the above provisions. Further, we also find that Learned Commissioner (Appeals) in impugned order not given his finding related to classification of goods individua...