Goods classification under Heading 70.14 required reconsideration after no finding was recorded on the alternative claim.

After rejection of the primary classification claim under Heading 84.79, the alternative claim that the goods fell under Heading 70.14 had not been examined by the Commissioner. Because no finding was recorded on that alternative contention, the proper classification issue remained incomplete. The matter was therefore sent back for reconsideration, with the Commissioner directed to hear the appellant and decide whether the goods were eligible for classification under Heading 70.14.

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Issues: Whether the goods in question were classifiable under Heading 70.14 after the rejection of the claim for classification under Heading 84.79, and whether the matter required reconsideration for want of a finding on that alternative classification.

Analysis: The appellant's primary claim under Heading 84.79 was rejected, but an alternative plea for classification under Heading 70.14 had also been raised before the Commissioner. No finding was recorded on that alternative contention, although it was relevant to the proper classification of the goods. In such circumstances, the matter required one further opportunity for the Commissioner to examine that claim after hearing the appellant.

Conclusion: The remaining portion of the order was set aside and the matter was remitted to the Commissioner to decide the eligibility of the goods for classification under Heading 70.14 after hearing the appellant.

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