Classification of imported jigs and fixtures required fresh adjudication because the evidentiary basis was inadequate.

Classification of imported jigs and fixtures could not be finally determined because the record lacked adequate evidence to show whether they were component parts of machine tools or merely accessories. The original authority had rejected the claim for want of supporting material, while the appellate order accepted it without addressing the evidentiary basis or giving reasons. As technical evidence and expert examination were required, the appellate order was set aside and the matter was remanded to the original authority for de novo consideration.

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Issues: Whether the classification dispute concerning imported jigs and fixtures should be finally decided or remanded for fresh adjudication on the basis of proper evidence.

Analysis: The record did not contain adequate evidence to determine whether the imported items were component parts of machine tools or merely accessories. The original authority had rejected the claim for want of supporting material, while the appellate order accepted the claim without giving reasons or examining the evidentiary basis. In view of the need for proper proof, including technical evidence and expert examination, the matter required fresh scrutiny by the original authority.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for de novo consideration.

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