Tariff classification of tapsa yarn required a clear finding on core yarn use before final determination, leading to remand.

Classification of tapsa yarn under the disputed tariff heading depended on a definite factual finding on whether core yarn was used in manufacture. The Tribunal's classification analysis was found unsupported because that factual issue had not been clearly determined on the evidence. As the correctness of classification turned on re-examination of the material record, final determination was not possible on the existing findings. The appeal was allowed, the Tribunal's order was set aside, and the matter was remitted for decision in accordance with law.

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Issues: Whether the classification of tapsa yarn under the disputed tariff heading could be sustained without a definite finding on the use of core yarn, and whether the matter required remand for reconsideration on the evidence.

Analysis: The Tribunal's conclusion on classification was not supported by any definite finding on the factual question whether the assessee used core yarn in manufacturing tapsa yarn. As the issue turned on evidence, the correctness of classification could not be finally determined without re-examination of the material on record.

Conclusion: The appeal was allowed, the Tribunal's order was set aside, and the matter was remitted to the Tribunal for decision in accordance with law.

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