1. The question in these appeals is whether the items imported by the appellant are classifiable under Tariff Heading 4707 as waste and scrap of paper or paper board or under Tariff Heading 4819, as cartons, boxes, etc. used in offices, of the Schedule to the Central Excise Tariff Act.
2. We are of the view that the impugned order of the Customs, Excise and (Gold) Control Appellate Tribunal, New Delhi [for short, 'the Tribunal'] does not show that it had independently assessed the evidence in order to uphold the findings of the authorities below.
3. We, accordingly, set aside the order of the Tribunal and remand the matter to it for disposal on merits after hearing the parties. Having regard to the facts of this case, it is expected that the Tribunal will conclude the matter within a period of four months from the date of service of the copy of this order. Needless to say we have expressed no opinion on the merits of the case.
4. The appellant will be at liberty to take the delivery of the concerned goods upon furnishing such security as the Tribunal may direct.
5. The civil appeals are accordingly, allowed.
6. No costs.