Classification of carbide tipped circular cutters required fresh factual examination of the machine and their use before deciding the correct heading.

Classification of imported carbide tipped circular cutters depended on the actual character of the machinery in which they were fitted and the purpose for which they were designed and used. The record did not satisfactorily establish the finished machine, its catalogue, or the manner of installation and use, so the rival claims could not be resolved on existing facts. The impugned order was set aside and the matter was remanded to the original authority for de novo consideration after ascertaining the relevant facts and following principles of natural justice.

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Issues: Whether the imported carbide tipped circular cutters were classifiable under Heading 82.08 read with Heading 84.74 or whether the matter required remand for fresh factual examination of the machinery in which the cutters were fitted.

Analysis: The classification dispute turned on the actual character of the machinery and the purpose for which the cutters were designed and used. The material on record did not satisfactorily establish the finished machine, its catalogue, or the manner in which the cutters were fitted and employed. Since the rival claims raised a factual controversy, the correct classification could not be finally determined on the existing record.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for de novo consideration after ascertaining the relevant facts and after observing principles of natural justice.

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