Appellate tribunal overturns product classification due to lack of fair opportunity for response

The appellate tribunal allowed the appeal, finding that the Commissioner erred in product classification without providing the appellant a fair chance to respond. The tribunal set aside the order and instructed the Commissioner to re-adjudicate the case in compliance with the law.

---

---

The appellate tribunal allowed the appeal due to the Commissioner's error in classifying the product under the wrong heading without giving the appellant a reasonable opportunity to respond. The tribunal set aside the order and directed the Commissioner to adjudicate the case afresh according to law.

---