Customs tariff classification of control panels remanded for fresh evidence on whether they fit the higher-voltage heading.

Imported power and measuring control panels were disputed as classifiable either under Heading 85.18/27(1) or Heading 85.18/27(3) of the Customs Tariff. The existing record did not clearly establish whether the goods were designed for use in circuits of 400 volts or above, and that factual point had not been properly raised or examined before the lower authorities. The classification could not therefore be finally determined on the available material. The matter was remanded for fresh decision, with the appellants to be given an opportunity to adduce evidence that the goods fell under Heading 85.18/27(3).

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Issues: Whether the imported power and measuring control panels were classifiable under Heading 85.18/27(1) or under Heading 85.18/27(3) of the Customs Tariff.

Analysis: The dispute turned on the proper classification of the imported control panels under the relevant tariff headings. The record did not clearly establish whether the articles were designed for use in circuits of 400 volts or above, though a handwritten note in the bill of entry referred to 400 volts and above. As this point had not been raised or examined before the lower authorities, the classification issue could not be finally resolved on the existing material and required reconsideration after giving the appellants an opportunity to adduce evidence.

Conclusion: The matter was remanded to the Assistant Commissioner for fresh decision on the classification issue, with opportunity to the appellants to prove that the goods fell under Heading 85.18/27(3).

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