Commodity classification dispute remitted where evidence on trade understanding and actual use of light dimmers was insufficient.

Insufficient evidence on the trade understanding and actual use of light dimmers said to have dual utility as fan speed controllers prevented a final classification on merits. The Tribunal treated the factual and legal questions on commodity character as better examined by the appellate authority, rather than decided at that stage. The classification dispute was therefore remitted for fresh consideration, with direction to hear and dispose of the appeal in accordance with law after giving the applicant a reasonable opportunity of hearing.

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Issues: Whether the controversy regarding classification of light dimmers as fan regulators should be decided by the Tribunal or be sent back for decision by the appellate authority.

Analysis: The record contained limited material on the trade understanding and actual use of the goods. The goods were stated to have a dual utility as light dimmers and fan speed controllers, but the Tribunal found the evidence insufficient to finally determine the commercial character of the commodity. In these circumstances, the question of classification was not decided on merits, and the appellate authority was considered the proper forum to examine the factual and legal issues afresh.

Conclusion: The matter was remitted to the Assistant Commissioner to hear and dispose of the appeal in accordance with law, after giving the applicant a reasonable opportunity of hearing.

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