Tariff classification of lift components turns on whether the cleared items form a complete lifting machine, requiring fresh factual examination.

Classification of components cleared for lift installation depended on whether they, taken together, constituted lifting machinery or only parts of lifts under Heading 84.31. The Tribunal found the record insufficient to establish that the cleared items formed a machine capable of performing the lifting function, and noted that the revenue had not been able to meet that case earlier. As the dispute turned on unresolved factual ascertainment essential to final tariff classification, the matter was remanded for fresh adjudication and no final merits finding was made on Heading 84.28 or Heading 84.31.

---

---

Issues: Whether the components cleared for installation of lifts could be treated as lifting machinery under Heading 84.28, or whether the issue required fresh factual examination before any final classification could be made.

Analysis: The dispute concerned whether the items manufactured and cleared under contracts for lift installation constituted machinery capable of performing the function of lifting, or whether they were only parts of lifts assessable under Heading 84.31. The Tribunal noted that the plea advanced before the appellate forum was that the goods should be examined as lifting machinery and not merely as lifts. It found that the record did not establish, on the facts, that the items manufactured by the appellants together formed a machine capable of functioning as lifting machinery. Since the question involved factual ascertainment as to the nature of the machine emerging from the cleared items, and the revenue had not had an opportunity to meet that case at the earlier stage, a fresh examination was considered necessary.

Conclusion: The matter was remanded for fresh adjudication on the classification issue, and no final merits determination was made on whether the goods fell under Heading 84.28 or Heading 84.31.

Final Conclusion: The appeals were disposed of by remand so that the factual and classification questions could be reconsidered by the original adjudicating authority.

Ratio Decidendi: Where the asserted classification depends on unresolved factual questions as to whether the cleared items together constitute a machine capable of performing the stated function, the proper course is remand for fresh factual determination rather than final classification on an incomplete record.

---