Customs classification remand stands undisturbed; countervailing duty issues may be reconsidered afresh by the authority below.

Where customs classification has already been remitted for fresh adjudication, appellate interference is unwarranted because both sides remain free to advance their contentions before the authority below. On the separate countervailing duty issue, the applicability of Tariff Item No. 15A of the Central Excise Tariff and Notification No. 55 of 1975 may be examined afresh by the Assistant Collector in light of the arguments said to have been raised. The dispute therefore proceeds before the original authority on the relevant classification and duty questions without disturbing the remand.

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Issues: Whether interference was warranted with the Tribunal's remand on customs classification, and whether the applicability of Tariff Item No. 15A of the Central Excise Tariff and Notification No. 55 of 1975 could be examined afresh on remand.

Analysis: The principal dispute on classification under the Customs Tariff had already been remitted by the Tribunal to the Collector of Customs, who in turn had remanded the matter to the Assistant Collector. In that situation, no ground existed for appellate interference, as both sides remained free to present their respective cases on classification before the authority below. On the separate question relating to countervailing duty, the Court declined to pursue the dispute over whether the point had been argued before the Tribunal, and considered it appropriate that the Assistant Collector should examine the applicability of Tariff Item No. 15A of the Central Excise Tariff afresh in the light of the arguments said to have been raised.

Conclusion: The remand was left undisturbed and the applicability of Tariff Item No. 15A and Notification No. 55 of 1975 was left open for fresh consideration by the Assistant Collector.

Final Conclusion: The appeals were not entertained on merits and the dispute was allowed to proceed before the original authority for fresh adjudication on the relevant issues.

Ratio Decidendi: Where the matter has already been remanded for fresh adjudication, appellate interference is unwarranted and related issues may be examined afresh by the authority below.

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