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Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
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