Classification of computer enclosures remanded for fresh examination after later-period tariff treatment was accepted.

Classification of enclosures or cabinets used for housing computer units was ordered to be examined afresh because the later period had already been classified under 8485.90 by the Commissioner (Appeals). The Tribunal held that this subsequent classification warranted reconsideration by the adjudicating authority, directed that the party be given an opportunity of hearing, and kept connected issues open. The matter was therefore remanded for fresh examination in accordance with law.

---

---

Issues: Whether the classification of enclosures/cabinets used for housing computer units required reconsideration in view of the subsequent classification accepted for the later period.

Analysis: The Tribunal noted that for the subsequent period the Commissioner (Appeals) had confirmed classification under 8485.90, and on that basis considered that the matter should be examined afresh by the adjudicating authority. The Tribunal directed that the party be afforded an opportunity of hearing and stated that connected issues would remain open.

Outcome: The matter was remanded to the adjudicating authority for fresh examination in accordance with law.

---