Effective duty must be computed under the new tariff classification, with remand justified where the basis is not clearly recorded.

Effective duty under Notification No. 213/86-C.E. had to be computed with reference to the goods as classified under the new tariff, not by relying on the rate applicable under Tariff Item 68 of the old tariff. Because the lower authority had not clearly recorded the new tariff classification or the notifications used to derive the effective rate, the correctness of the computation could not be verified. The matter was therefore rightly remanded for fresh determination on the proper classification basis.

---

---

Issues: Whether the effective rate of duty under Notification No. 213/86-C.E. had to be determined with reference to the goods as classified under the new tariff, and whether the matter required remand for fresh determination.

Analysis: The notification contemplated computation of the effective rate on the basis of the duty attracted after re-classification under the new tariff, and not with reference to the rate applicable under Tariff Item 68 in the old tariff. The order of the lower authority did not clearly disclose the classification adopted in the new tariff or the notifications used to reach the effective rate. In the absence of those foundational details, the correctness of the computed effective duty could not be verified.

Conclusion: The effective rate had to be worked out on the basis of the new tariff classification, and the matter was rightly sent back for fresh determination.

---