Tariff classification of steel balls remanded for fresh factual inquiry and evidence on a new plea.

A classification dispute over steel balls under the tariff was remanded because the appellants raised a new factual plea supported by fresh documentary evidence that had not been examined by the lower authorities. The Tribunal treated the plea as requiring detailed verification, noted the appellants' earlier omission, and held that the Assistant Collector should receive evidence from both sides and conduct the necessary inquiry before deciding the classification afresh.

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Issues: Whether the matter should be remanded to the Assistant Collector for consideration of the appellants' new factual plea and fresh documentary evidence concerning the classification of steel balls under the tariff.

Analysis: The new plea raised before the Tribunal involved a factual question requiring detailed verification, and the supporting documents had not been placed before the lower authorities. The Tribunal noted that the appellants had been negligent before the original authority, but also observed that the dispute was recurring and had significant implications for the industry. In those circumstances, the Assistant Collector was the proper authority to examine the fresh plea, receive evidence from both sides, and carry out any necessary verification and inquiry.

Conclusion: The matter was fit to be remanded to the Assistant Collector for a fresh decision after allowing both sides to adduce evidence on the new plea.

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