Plastic goods classification required fresh examination after reversal of the earlier precedent on tanks and vats.

Plastic gas-domes, gutters, trays and baffle plates required fresh classification analysis because the impugned order relied on a Tribunal ruling on plastic tanks and vats that had later been reversed by the Supreme Court. Since the goods in issue were described as different from tanks and vats, the earlier classification basis was treated as insufficient without examining the actual products and their use. The order was set aside and the matter remanded for de novo adjudication after hearing both sides.

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Issues: Whether gas-domes, gutters, trays and baffle plates made of plastics were classifiable under sub-heading 39.26 or required re-examination in the light of the Supreme Court ruling on plastic tanks and vats.

Analysis: The classification adopted in the impugned order rested on a Tribunal decision that had since been reversed by the Supreme Court in relation to plastic tanks and vats. The goods involved in the present case were stated to be different from tanks and vats, and the earlier basis for classification was therefore no longer sufficient without fresh consideration of the actual products and their use.

Outcome: The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo adjudication after granting personal hearing to both sides.

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