Control panel classification dispute remanded for fresh review after additional technical evidence was filed.

Classification of a control panel under Tariff Item 45 or Tariff Item 68 was sent back for fresh consideration because the assessee filed an additional affidavit stating that, when used with the vibrating feeder, the panel did not independently determine weight or regulate the rate of flow. As this evidence had not been examined by the lower appellate authority, the Tribunal directed the Commissioner (Appeals) to consider the affidavit and any supporting technical literature after giving the assessee an opportunity of hearing. The appeal was allowed by way of remand.

---

---

Issues: Whether the dispute concerning classification of the control panel under Tariff Item 45 or Tariff Item 68 required remand for consideration of additional evidence.

Analysis: The assessee produced an additional affidavit before the Tribunal asserting that the control panel, when used with the vibrating feeder, did not independently determine weight or control the rate of flow. Since this evidence had not been examined by the lower appellate authority, the matter required fresh consideration. The Tribunal therefore directed that the Commissioner (Appeals) examine the additional affidavit and any supporting technical literature after giving the assessee an opportunity of being heard.

Outcome: The appeal was allowed by way of remand.

---