Excise demand fails when its classification basis is set aside and fresh classification is ordered

An excise demand based solely on classification under Item 47 of the tariff could not stand after the underlying classification order was set aside and the matter was remanded for fresh classification. The demand had no independent footing once its legal basis disappeared, and the classification question itself was not examined in this appeal. As a result, the demand could not survive in its original form and the appeal was allowed.

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Issues: Whether the excise demand could survive after the classification of the goods, which formed its basis, had been set aside and the matter remanded for fresh classification.

Analysis: The demand arose solely as a consequence of classifying the goods under Item 47 of the tariff. Once the earlier classification order had been set aside and the matter remanded, the basis of the demand disappeared. The classification question itself was not in issue in this appeal.

Conclusion: The demand could not survive on its original footing and the appeal was allowed.

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