ORDER We have heard learned counsel. We are of the view that the order of the Tribunal must be set aside and the matter remanded to the Tribunal to be heard afresh. We only indicate why we so order because a detailed order might prejudice the case on either side. We do not think that the Tribunal has quite correctly appreciated the import of the notification dated 14th March, 1991 and, in any case, its finding that chill moulds are an essential part of the centrifugal casting machine is based only upon the technical data and the respondent s memo of appeal and it has not referred to or dealt with what has been found to the contrary by the authorities below. 2. Accordingly, the civil appeal is allowed, the order under challenge is set aside and the appeal (Appeals/SP/MA/CO No. C-246/93) is remanded to the file of the Calcutta Bench of the Tribunal for being heard and disposed of afresh. 3. No order as to costs. (N.K.R.) Appeal allowed. Case remanded. ************** Parallel Citations of other Journals : Commissioner of Customs v. Tata Yodogawa Ltd., 2001(4) Supreme 557 : 2001 (130) ELT 406 : 2001 (76) ECC 12 : 2001 (98) ECR 208 00020