Customs classification requires reasoned scrutiny of tariff description, technical material, and explanatory notes before final determination.

Customs classification of the imported goods could not be sustained on the basis of a non-speaking order because the lower authorities had not examined the tariff description, the functions shown in the drawings and technical write-up, or the material on record. The relevant explanatory notes were also not properly considered. The impugned order was therefore set aside and the matter was remanded for de novo consideration after hearing the party and passing a reasoned order.

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Issues: Whether the classification dispute regarding the imported goods could be finally sustained on the basis of the impugned non-speaking order, and whether the matter required remand for fresh consideration.

Analysis: The lower authorities had not examined the nature of the goods with reference to the tariff description, the functions indicated in the drawings and technical write-up, or the material placed on record. The order was found to be non-speaking, and the relevant material and explanatory notes were not properly considered for deciding classification.

Outcome: The impugned order was set aside and the matter was remanded for de novo consideration after hearing the party and passing a reasoned order.

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