Classification of door and window parts and the effect of cutting and bending on manufacture were sent back for fresh adjudication.

The classification of the goods turned on whether they were parts of doors and windows under Heading 7308.30 or residual goods under Heading 7308.90, and whether cutting and bending amounted to manufacture. The matter was remanded to the original authority for fresh adjudication after considering subsequent case law and the actual work involved, so the classification and manufacturing question remained to be determined on a fuller factual and legal examination.

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Issues: Whether the goods manufactured by the appellant were classifiable as parts of doors and windows under Heading 7308.30 or under Heading 7308.90, and whether the processes of cutting and bending amounted to manufacture.

Outcome: The matter was remanded to the original authority for fresh adjudication after considering the subsequent case law and the actual work involved.

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