Tariff classification requires findings on all material test reports; incomplete adjudication led to remand for fresh decision.

An adjudication order on tariff classification must deal with all material test reports and competing classification possibilities. Because the order made no finding on the Chief Chemist's retest report, did not state whether that report was accepted, and did not address the request for independent testing, the classification issue could not be properly decided. The impugned order was therefore set aside and the matter remanded for fresh consideration of classification after hearing the assessee.

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Issues: Whether the classification of the yarn could be sustained when the adjudication order did not deal with the Chief Chemist's retest report and the possible impact of that report on classification.

Analysis: The adjudication order was found to be incomplete because it did not record any finding on the retest conducted by the Chief Chemist. The possibility that the retest result could alter the classification, including bringing the goods outside Chapter 52 and within Chapter 55, required a clear determination. The order also did not address the assessee's request for independent testing or indicate whether the retest report was accepted. In the absence of such findings, proper disposal of the classification dispute was not possible.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration of classification after hearing the assessee.

Final Conclusion: The classification dispute was reopened for a de novo decision, with the earlier adjudication annulled for want of necessary findings.

Ratio Decidendi: An adjudication order on tariff classification must contain findings on all material test reports and competing classification possibilities; otherwise, it is liable to be set aside and remanded for fresh decision.

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