Tariff classification of lead glass tubings and rods remanded for fresh review on product length and heading choice.

Tariff classification of lead glass tubings and rods was examined for placement under Heading 7008.10 or 7001.90, with prior Tribunal reasoning indicating that Heading 7008.10 could not be excluded. The Revenue's reliance on product length and the HSN notes led to the matter being treated as requiring fresh scrutiny on that factual aspect. The Commissioner (Appeals) was directed to re-examine classification after hearing the appellants, and the appeal was allowed by remand.

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Issues: Classification of lead glass tubings and rods under Heading 7008.10 or Heading 7001.90, and whether the matter required fresh examination with reference to the length of the product.

Analysis: The dispute turned on the proper tariff classification of the product. The earlier Tribunal view referred to by the assessee indicated that classification under Heading 7008.10 could not be ruled out. The Revenue relied on the length of the product and the HSN notes, and the matter was considered fit for reconsideration on that aspect. The Commissioner (Appeals) was therefore directed to re-examine the issue afresh after giving the appellants an opportunity of hearing.

Outcome: The appeal was allowed by way of remand.

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