Alarm clock kit classification turned on whether packed parts created a new product and required fresh factual adjudication.

Removal of alarm clock parts in kit form was examined for notification coverage, with the key question being whether the kit amounted to a new product or to complete alarm clock time pieces under Notification No. 72/86. The record showed that the goods were not cleared as fully assembled alarm clocks, and the classification had not been finally determined by the adjudicating authority. Applying the approach in Hawkins Cookers, the matter depended on a factual determination of product identity and classification. The issue was therefore not decided on merits and was remanded for de novo adjudication.

---

---

Issues: Whether removal of alarm clock parts in kit form could be treated as removal of one day alarm time pieces under Notification No. 72/86 and whether the matter required remand for fresh adjudication.

Analysis: The goods admittedly were not cleared as fully assembled alarm clocks. The record showed that the dispute turned on whether packing all the parts in kit form amounted to a new product or to a complete alarm clock for the purpose of the notification. The classification issue had not been finally determined by the adjudicating authority, particularly in relation to the distinction between one day alarm time pieces and other goods covered by the notification. Following the approach in Hawkins Cookers, the matter required a factual determination on whether a new product came into existence and how the goods were to be classified.

Conclusion: The issue was not finally decided on merits and the matter had to be remanded for de novo adjudication.

---