Customs classification of fuel injector remanded after authorities failed to decide the correct item in dispute.

Classification of an imported fuel injector required fresh adjudication because the refund claim was based on reclassification of the injector, while the orders below had proceeded on the footing of a fuel pump. Since the authorities had not examined the item actually in dispute or applied their mind to the correct classification issue, the record was insufficient for final resolution. The matter was therefore remanded to the adjudicating authority for reconsideration of the fuel injector alone, with an opportunity of hearing to the importer.

---

---

Issues: Whether the imported fuel injector was classifiable under Heading 84.06 or Heading 84.10, and whether the refund/reclassification dispute required remand because the authorities below had not adjudicated the claim with reference to the correct item.

Analysis: The refund claim was specifically founded on reclassification of the fuel injector, but the orders below proceeded on the basis of fuel pump classification. As the authorities had not examined the issue actually raised and had not applied their mind to the classification of the fuel injector, the dispute could not be finally resolved on the existing record. The matter therefore required reconsideration by the adjudicating authority with reference only to the fuel injector and after granting an opportunity of hearing.

Conclusion: The classification dispute was remanded for fresh decision on the fuel injector alone, and the appeal succeeded to that extent.

---