Customs classification dispute on ice-cream mix remanded for fresh sub-heading determination after rejection of claimed heading.

Classification of ice-cream mix softy mix under Heading 21.05 was rejected because the record supported the view that it was not ice-cream as such. However, the correct sub-heading under Heading 19.01 was not identified on the existing material, so the appropriate course was remand to the jurisdictional Assistant Commissioner for fresh classification and a consequential order after giving the assessee an opportunity of hearing. The matter was therefore not finally determined on classification and was sent back for reconsideration in accordance with law.

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Issues: Whether the product described as ice-cream mix softy mix was correctly classifiable under Heading 21.05 or under Heading 19.01, and whether the matter required reconsideration for classification under the appropriate sub-heading.

Analysis: The item could not be accepted as falling under Heading 21.05, as the material on record supported the department's view that it was not ice-cream as such. At the same time, the appellate order did not identify the precise sub-heading under Heading 19.01 for the goods. In these circumstances, the proper course was to require the jurisdictional Assistant Commissioner to determine the correct sub-heading and pass a fresh order after giving the assessee an opportunity of hearing.

Conclusion: Classification under Heading 21.05 was rejected, and the matter was remanded for fresh classification under the appropriate sub-heading and consequential order.

Final Conclusion: The dispute was not finally determined on classification; the impugned order was set aside to the extent necessary and the matter was sent back for reconsideration in accordance with law.

Ratio Decidendi: Where the appellate authority rejects one claimed classification but does not determine the correct sub-heading, remand is appropriate for fresh classification after hearing the assessee.

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