Item-wise tariff classification required fresh adjudication under relevant tariff notes, with hearing to the appellants.

Classification of the disputed items was required to be reconsidered item by item by reference to each article's function and the applicable tariff notes. The Tribunal agreed that fresh adjudication was necessary under Note 2(a) to Section XV and Note 1(g) to Section XVI of the Central Excise Tariff Act, 1985, with the jurisdictional Assistant Collector to examine each item separately. The matter was remanded for re-determination of classification after affording the appellants an opportunity of hearing.

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Issues: Whether the classification of the disputed items required fresh adjudication by examining each item with reference to its function and the relevant tariff notes.

Analysis: The appellate authority had remanded the classification dispute for fresh disposal, directing item-wise consideration of the function each article was expected to perform. The Tribunal agreed that the matter required re-adjudication by the jurisdictional Assistant Collector with reference to Note 2(a) to Section XV and Note 1(g) to Section XVI of the Central Excise Tariff Act, 1985, and after giving an opportunity to the appellants.

Conclusion: The matter was remanded for fresh adjudication of the classification of each item in accordance with the relevant tariff notes and after affording a hearing to the appellants.

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