Classification dispute over polypropylene sewing thread remanded for fresh decision after conflicting tariff views and chemist's opinion.

Conflicting classifications of sewing thread polypropylene, not texturised, across different periods and a chemist's opinion supporting Chapter Heading 5402.00 showed that the classification position was not uniform. Fresh consideration by the jurisdictional authority was therefore required, and the matter was remanded for a fresh decision on classification in accordance with law. The appellants were to be given an opportunity of personal hearing on remand.

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Issues: Whether the classification dispute concerning sewing thread polypropylene not texturised required fresh adjudication, and whether the matter should be remanded in view of multiple classifications and a chemist's opinion.

Analysis: The product had been subjected to different classifications for different periods, namely under Chapter Heading 5402.00, Chapter Sub-heading 5607.90, and Chapter Heading 5608.00. In addition, the Deputy Chief Chemist had opined that the product was likely to fall under Chapter Heading 5402.00. As the material showed conflicting views on the same product and the classification position was not uniform, the matter required reconsideration by the jurisdictional authority. The appellants were also directed to be given an opportunity of personal hearing on remand.

Outcome: The matter was remanded to the Commissioner for fresh decision on classification in accordance with law after granting an opportunity of hearing.

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