Expert evidence on inbuilt motors required fresh adjudication of the sewing machine exemption claim.

Conflicting expert material on whether sewing machines had inbuilt motors required a fresh adjudication of the exemption claim. The adjudicating authority had noted the expert reports but failed to record a finding on their merit, so the exemption issue could not be finally decided on the existing record. The matter was therefore remanded for de novo consideration, with directions to examine the expert evidence, permit the assessee to file additional documents and submissions, and keep all issues open.

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Issues: Whether the matter required remand for fresh adjudication after the adjudicating authority failed to record a finding on the expert reports bearing on the claim to concessional exemption for sewing machines alleged to have inbuilt motors.

Analysis: The record showed conflicting material on whether the machines fell within the expression "sewing machines other than those with inbuilt motors" under the exemption notification. The assessee relied on multiple expert opinions indicating that the machines did not have inbuilt motors, while the adjudicating authority had noticed those reports but had not returned a finding on the merits. In such circumstances, a fresh decision was necessary after considering the expert material and after granting the assessee a reasonable opportunity to place additional documents and submissions.

Conclusion: The matter was remanded to the adjudicating authority for de novo decision on the exemption issue, with all issues kept open.

Final Conclusion: The dispute was sent back for fresh adjudication instead of being decided on the merits at the appellate stage.

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