Marble slab excisability dispute required fresh factual inquiry and de novo consideration after inadequate hearing.

Cutting marble blocks into slabs was disputed as to whether it amounted to manufacture and gave rise to excisable goods. One view held that the available material showed no manufacture and no excisability; the contrary view treated the tariff classification and factual controversy over processing and clearance as requiring re-examination. The deciding member found the factual position insufficiently clear and noted that the appellants had not been given a proper opportunity before the lower authorities. The matter was remanded for de novo consideration with a fresh factual inquiry and hearing to the appellants.

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Issues: Whether the matter required remand for de novo consideration and fresh factual examination.

Analysis: The members were divided on the merits of excisability of marble slabs. One view was that the available material showed that cutting marble blocks into slabs did not amount to manufacture and that the goods were not excisable. The contrary view was that the tariff entry, the power-based classification, and the factual controversy about the nature of processing and clearance of the goods required re-examination. On reference, the deciding member agreed that the factual position was not sufficiently clear and that the appellants had not been given a proper opportunity before the lower authorities. The matter was therefore considered fit for fresh adjudication after re-examination of the factual aspects.

Conclusion: The matter was remanded for de novo consideration with an opportunity of hearing to the appellants.

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