Imported cartridge classification required sampling and expert testing before fresh adjudication on the nature of the goods.

Classification of imported cartridges turned on the physical nature of the goods, and the existing record was not sufficient to determine whether they were rifle cartridges or revolver cartridges. Because the controversy required sampling of the consignment and technical opinion from an authorised expert, the matter was sent back for fresh adjudication. The original authority was directed to obtain samples, secure expert testing, and decide the issue afresh after giving all parties an effective opportunity of hearing.

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Issues: Whether the dispute concerning import of cartridges covered by the import licence required remand for fresh examination and expert opinion on the nature of the goods.

Analysis: The facts were treated as identical to an earlier matter where the question whether the imported cartridges were rifle cartridges or revolver cartridges could not be finally resolved without drawing samples from the imported consignment and obtaining technical opinion from an authorised expert. Since the controversy turned on the character of the goods and the existing record did not provide a conclusive sample-based report, the matter was considered fit for fresh adjudication after expert testing.

Conclusion: The matter was remanded to the original adjudicating authority for sampling, expert opinion, and denovo decision after giving an effective opportunity of hearing to all parties.

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