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Issues:
1. Correction of an order without all members' signatures. 2. Classification of material as synthetic waste. 3. Assessment for additional duty. 4. Scope of remand order. 5. Classification of impugned product for levy of C.V. duty. Analysis: 1. The judgment highlighted an error in an order issued without all three members' signatures, leading to a decision correction after notices were issued to both sides. The correction included incorporating a decision on the aspect of Additional Duty referred to in the proceedings, which both sides agreed upon. The material in question was classified as synthetic waste falling under a specific category, resulting in the appeal being rejected. 2. The issue of classification and assessment for additional duty was discussed, noting that the matter was remanded for de novo consideration. The Collector (Appeals) observed that the appellant had not disputed the initial classification of synthetic waste and that the scope of the appeal should be confined to the original issues raised. However, it was argued that the Collector should have considered the question of Additional Duty as a legal point. As a result, the Tribunal set aside the order and remanded the matter to the Collector (Appeals) for further submissions and appropriate orders on the classification for additional duty. 3. A specific judgment by one of the members disagreed with the majority view on the classification of the impugned product for the levy of C.V. duty. The dissenting member cited previous rulings and concluded that the impugned goods should be classified under a different category based on chemical test reports and precedent cases. However, the majority view upheld the classification of the material as synthetic waste for Customs Duty purposes, rejecting the appeal and confirming the Collector (Appeals) order on this aspect. 4. The judgment addressed the scope of remand orders, emphasizing that proceedings subsequent to an order of remand should be confined within the remand order's ambit. However, it was noted that the original and appeal stages did not consider the question of Additional Duty, leading to a decision to remand the matter to the Collector (Appeals) for further submissions and a proper classification assessment. 5. The judgment also discussed the classification of the impugned product for the levy of C.V. duty, with a majority view confirming the classification as synthetic waste. The dissenting member disagreed, citing previous rulings and concluding that the impugned goods should be classified under a different category based on chemical test reports and precedent cases. The matter was finally disposed of with a remand to the Collector (Appeals) for further submissions and appropriate orders on the additional duty aspect.
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