Acid slurry classification required fresh chemical examination because the existing report did not address Chapter Note 1(b).

Acid slurry classification depended on whether it was a separate chemically defined compound excluded from Chapter 34 by Chapter Note 1(b), or an organic surface-active agent falling under Heading 34.02. The existing departmental chemical report was inadequate because it did not address the relevant chapter notes or the assessee's expert material. A fresh chemical examination and expert opinion specifically considering Chapter Note 1(b) were therefore required. The classification issue could not be finally resolved on the existing record, and remand for re-adjudication was .

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Issues: Whether the product known as acid slurry was correctly classifiable under Heading 29.04 or Heading 34.02, and whether the matter required remand for a fresh chemical examination and expert opinion.

Analysis: The dispute turned on whether the product was a separate chemically defined compound excluded from Chapter 34 by Chapter Note 1(b), or whether it answered the description of an organic surface active agent falling under Heading 34.02. The existing departmental chemical report was found insufficient because it did not address the relevant chapter notes in the face of the assessee's expert material. A fresh report specifically considering Chapter Note 1(b) was necessary to determine the correct classification.

Conclusion: The classification could not be finally determined on the existing material, and the matter was rightly remanded for re-adjudication after obtaining a fresh report and expert opinion.

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