Chemical examination required for goods classification where true nature and composition are decisive in customs adjudication.

Classification of the disputed goods depended on their true nature and chemical composition, so the appellate authority could not reverse the adjudication order without chemical examination of the sample. The incomplete factual record meant the classification issue was not properly determined, and fresh consideration was required after testing the goods and hearing both sides. The appellate order was set aside and the matter remanded to the adjudicating authority for chemical examination and reconsideration of classification.

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Issues: Whether the classification dispute concerning the impugned goods could be decided without chemical examination of the sample, and whether the matter required remand for proper adjudication.

Analysis: The classification of the disputed goods depended on their true character and chemical composition. Since the appellate authority had reversed the adjudication order without getting the sample chemically examined, the determination of classification could not be treated as complete. The matter required examination of the goods by chemical test and reconsideration of classification after hearing both sides.

Conclusion: The matter was remanded to the adjudicating authority for chemical examination of the sample and fresh on classification. The Revenue's appeal succeeded to that extent.

Final Conclusion: The appellate order was set aside and the dispute was sent back for fresh decision on classification after chemical testing of the goods.

Ratio Decidendi: Where the true nature of goods is material to classification, the issue must be decided on proper chemical examination and not on an incomplete factual record.

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