ORDER
C.N.B. Nair, Member (T)
1. Appellants are manufacturers of doors, windows and their frames etc. In the instant case the issue involved is classification of ‘Section’. The order in adjudication and the Or-der-in-Appeal held that they are classifiable under Heading 7308.90. The appellant, instead, contends that these goods are part of doors and windows and therefore should get classified under 7308.30. The Order-in-Original states that the process carried out by the appellant are that of cutting to required sizes, bending etc. It has classified this product under 7308.90 on the ground that Heading 7308 does not cover parts specifically.
2. Appellants have not appeared for hearing despite notice. From the observations and findings in the orders passed by the lower authorities it would appear that the appellant was carrying out only certain processes like cutting, bending etc. Whether these activities amounts to manufacture is a moot point. Only after that question is answered, the question of classification would arise. Much development in case law has taken place subsequent to the passing of the adjudication order and the Order-in-Appeal. We are, therefore, of the opinion that the case is required to be reconsidered by the original authority after taking into account the subsequent case law, as also the actual work involved at the appellants hand. The case is, accordingly, disposed of by way of remand. The Assistant Commissioner shall decide the matter afresh after giving the appellant an opportunity to present their case.