Tariff classification appeal cannot expand beyond the disputed order; new heading introduced on appeal was set aside and remanded.

An appellate forum must confine itself to the classification dispute actually decided in the order under appeal and to the rival contentions raised before it. Where the adjudicating authority had proceeded on Chapter 85 headings based on voltage, the appellate authority could not introduce a new tariff heading that had not been examined below. Because the appellate order travelled beyond the scope of the appeal, it was set aside. The matter was remanded for fresh decision on the original dispute after hearing the parties.

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Issues: Whether the appellate authority was justified in introducing and directing classification under a new tariff heading beyond the scope of the order under appeal, and whether the matter required remand for fresh consideration.

Analysis: The only issue before the appellate authority was the correctness of the classification adopted in the adjudication order, which had proceeded on Chapter 85 headings depending on voltage. The appellate authority, however, travelled beyond that controversy and introduced a different heading for classification without the adjudicating authority having examined it. Since an appellate forum must confine itself to the order under challenge and the rival contentions arising therefrom, the impugned appellate order could not stand. The matter therefore required reconsideration confined to the original dispute, after hearing the parties.

Conclusion: The appellate authority had exceeded the scope of the appeal. The impugned order was set aside and the matter was remanded for fresh decision in accordance with law.

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