Classification dispute remanded for fresh appellate reconsideration after earlier Tribunal ruling was overlooked.

A classification dispute was remanded because the appellate authority did not consider an earlier Tribunal decision, even though the disputed goods appeared prima facie similar to those previously examined. The matter required fresh reconsideration by the jurisdictional Commissioner (Appeals) after hearing both sides and issuing a speaking appealable order. The appeals were accordingly allowed by way of remand for reconsideration in accordance with law.

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Issues: Whether the classification dispute required remand for reconsideration in the light of the earlier Tribunal decision and the order-in-appeal needed to be re-examined after hearing both sides.

Analysis: The appellate authority had not taken note of the earlier Tribunal decision, although the goods in dispute appeared prima facie akin to the goods considered therein. In these circumstances, the matter called for fresh examination by the jurisdictional Commissioner (Appeals) with an opportunity to both sides and a speaking appealable order.

Outcome: The appeals were allowed by way of remand to the jurisdictional Commissioner (Appeals) for reconsideration in accordance with law.

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