Classification of excisable goods depends on reliable composition evidence; absence of test report justified remand for fresh adjudication.

Where classification of excisable goods depends on their composition, a final determination should not be made without reliable test evidence. In the absence of a chemical test report from either side, the product's composition could not be conclusively ascertained, so the matter was remanded for fresh adjudication after verification of composition and opportunity of hearing to the assessee.

---

---

Issues: Whether the classification dispute could be finally decided without a chemical test report on the composition of the product and whether the matter should be remanded for fresh adjudication.

Analysis: The classification turned on the nature and composition of the product, but no test report was available from either side. In the absence of a reliable chemical examination, the composition could not be conclusively determined. The proper course was therefore to send the matter back for ascertaining the product's composition and for deciding classification after giving the assessee an opportunity of hearing.

Conclusion: The matter was remanded to the Assistant Commissioner for fresh determination of classification after verifying the product composition.

Final Conclusion: The adjudication on merits was left open and the classification question was to be reconsidered on the basis of evidence to be collected on remand.

Ratio Decidendi: Where the classification of excisable goods depends on their composition, a final determination should not be made without reliable test evidence; if such evidence is absent, remand for factual verification is warranted.

---