Tariff classification requires foundational facts to be found first; unresolved embroidery-machine use justified remand for fresh adjudication.

Tariff classification could not be finally determined because the foundational facts were not examined, including whether the embroidery work was carried out with powered vertical type automatic shuttle embroidery machines and whether the activity fell within the relevant tariff entry or the residuary sub-heading. As the Tribunal and lower authorities had not decided those core factual questions, the matter was set aside and remitted for de novo consideration of all issues arising for decision. The governing principle stated is that where essential facts needed for classification have not been found by the fact-finding authorities, the proper course is fresh adjudication.

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Issues: Whether the matter required remand for de novo consideration because the core factual questions relating to use of powered embroidery machines and the proper tariff classification of the work were not decided by the lower authorities.

Analysis: The classification dispute turned on foundational facts, namely whether the embroidery was carried out with the aid of vertical type automatic shuttle embroidery machines operated with power and, if so, whether the resulting activity attracted the relevant tariff entry or the residuary sub-heading. Those basic questions had not been examined or decided by the Tribunal or the authorities below, and without such findings the dispute could not be finally resolved on merits.

Conclusion: The matter was set aside and remitted to the Tribunal for de novo consideration of all issues arising for decision.

Ratio Decidendi: Where the foundational facts necessary for tariff classification have not been determined by the fact-finding authorities, the proper course is to remit the matter for fresh adjudication.

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