Tariff classification of a wiper motor attachment turns on product characteristics, intended use, and Chapter 85 note analysis.

Tariff classification of a wiper motor with tubular link required a proper examination of the product's characteristics, intended use, and the effect of Chapter Note 2 to Chapter 85 before choosing between Tariff Item 85.01 and Tariff Item 85.12. The record was inadequate because the catalogue and other material on the goods' features and mode of use were not available, and the lower authority had not tested whether the attachment shifted the goods out of the heading for electric motors. The classification could not be finally sustained on the existing material, so the matter was remanded for de novo adjudication after hearing both sides.

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Issues: Whether the classification dispute concerning the goods described as wiper motor with tubular link required fresh adjudication in the light of Tariff Item 85.01, Tariff Item 85.12, and Chapter Note 2 to Chapter 85.

Analysis: The goods were admittedly not windscreen wipers as such, but electric motors with an attachment said to be usable for windscreen wipers. The record did not contain the catalogue or sufficient material regarding the features, characteristics, and manner of use of the goods. The lower authority had not examined the scope of Chapter Note 2 vis-a-vis the competing tariff entries or determined whether the attachment carried the goods out of the heading for electric motors. In the absence of a proper examination of these aspects, the classification issue could not be finally sustained on the material before the Tribunal.

Conclusion: The order of the lower appellate authority was set aside and the matter was remanded for de novo adjudication after hearing both sides.

Ratio Decidendi: Proper tariff classification requires examination of the product's characteristics, its intended use, and the effect of relevant chapter notes before deciding the applicable heading.

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