Customs classification claim under Heading 90.28(i) reopened on remand for fresh examination of technical evidence.

A new classification claim under Heading 90.28(i) could be examined even though the lower authorities had not considered it on the earlier basis adopted by the appellant. The Tribunal directed that the supporting technical material be placed before the lower authority and considered on remand, with the rehearing confined only to the claim under that heading. The impugned order was set aside, and the matter was sent back for fresh adjudication by the Assistant Collector on the limited classification issue.

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Issues: Whether the appellant's claim for reassessment under Heading 90.28(i) should be examined on the basis of the documents produced before the Tribunal and the matter remanded to the lower authority for decision.

Analysis: The claim under Heading 90.28(i) had not been examined by the lower authorities because the appellant had earlier proceeded on a different basis. The Tribunal held that, having regard to the facts and circumstances, the new claim could be examined and that the supporting technical material produced before it should be considered by the lower authority. The Tribunal therefore directed that copies of the documents be produced before the lower authority and limited the remand to the appellant's claim under the said heading alone.

Conclusion: The appellant's claim under Heading 90.28(i) was ordered to be examined afresh by the Assistant Collector on remand, and the impugned order was set aside.

Final Conclusion: The appeal succeeded to the extent that the classification issue was reopened and sent back for fresh adjudication confined to the specified heading.

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