Classification must be determined first before countervailing duty liability can be decided on imported goods.

Imported goods described as coded parts could not be finally assessed without first determining whether they were collectively classifiable as cable jointing kits. Because the lower authority had not issued a speaking order on classification, and the applicability of the circular and exemption from countervailing duty depended on that threshold finding, fresh examination was required. The remand was upheld, and the assessing officer was directed to decide classification first and then determine countervailing duty liability after giving the importer a hearing.

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Issues: Whether the matter required remand for fresh determination of the correct classification of the imported goods and the consequential liability to countervailing duty.

Analysis: The imported goods were described in the bill of entry by coded parts, and it was not clear from the record whether they could be treated collectively as cable jointing kits. The first appellate authority had remanded the matter for de novo examination, but the lower authority had not passed a speaking order on classification. The dispute on applicability of the circular and the exemption from countervailing duty could be examined only after the correct classification was determined on the basis of evidence and after giving the importer an opportunity of hearing.

Conclusion: The remand was upheld and the matter was sent back to the assessing officer to decide the classification first and thereafter the question of countervailing duty.

Final Conclusion: The appeal resulted in a remand for fresh adjudication on classification and duty liability after due hearing.

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