Tariff classification and ISRI specification require fresh examination before deciding licence implications for imported scrap goods.

Tariff classification of imported goods, including whether they matched the brass scrap entry under ISRI code word "Elder", had not been properly examined, and the adjudication order was therefore set aside for fresh consideration. The tribunal found that the test report and the physical description of the goods were not objectively analysed, and that the licence implications for the alleged restricted goods were determined without adequate application of law. The matter was remanded to the adjudicating authority for reconsideration of the tariff entry, ISRI specifications, the nature of the goods and the licensing issue after granting a fair opportunity of hearing in accordance with natural justice.

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Issues: Whether the adjudication order required interference and the matter required remand for fresh examination of the tariff classification, the ISRI specification and the nature of the imported goods.

Analysis: The imported goods were claimed to fall under the brass scrap entry for the ISRI code word "Elder", while the revenue treated them as other restricted goods requiring licence. The test report and the physical description of the goods were not properly examined in the adjudication order. The order was found to have been passed without adequate application of law and without a detailed and objective determination of the classification and licence implications. The matter was therefore sent back for reconsideration after granting a fair opportunity of hearing and following natural justice.

Conclusion: The matter was remanded to the adjudicating authority for fresh decision after proper examination of the tariff entry, ISRI specifications, the physical nature of the goods and the licensing issue.

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