Tariff classification of imported goods requires technical evidence; classification based only on dictionary meanings was set aside and remanded.

Proper tariff classification of the imported Pinhole Tester could not be settled on the existing record because the Bill of Entry, show cause notice, technical literature, catalogue and appraisal report were absent. Classification had been based only on dictionary meanings, without examination of the goods or relevant technical material. The matter therefore required fresh consideration by the original authority with reference to the catalogue, literature, technical opinion, section notes, chapter notes and the Customs Tariff Act interpretative rules, after giving the assessee an opportunity of hearing. The impugned order was set aside and the case was remanded for de novo adjudication in accordance with law and natural justice.

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Issues: Whether the classification of the imported product "Pinhole Tester" could be finally determined on the existing record, and whether the matter required remand for fresh consideration.

Analysis: The record did not contain the Bill of Entry, show cause notice, technical literature, catalogue, or any appraisal report describing the nature and functioning of the goods. Both the original and appellate classifications were made on dictionary references rather than on examination of the goods and relevant technical material. In the absence of evidence necessary for proper tariff classification, the matter required reconsideration by the original authority with reference to the catalogue, literature, technical opinion, section notes, chapter notes, and the rules of interpretation of the Customs Tariff Act, while affording an opportunity of hearing to the assessee.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for de novo consideration in accordance with law and principles of natural justice.

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