9911796707
TMI Blog1990 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... correction of the above mistake and also pointed out that a decision on the aspect of Additional Duty referred to in the proceedings was also required to be incorporated. This was accepted by the Bench. Hence the following order is passed in continuation of the above orders :- 4. In view of the above discussion the material in question is held to be a heterogenous mixture which was correctly classifiable as synthetic waste falling in 15.01/08 CTA as rightly held by the authorities below. Consequently in so far as this aspect of the matter is concerned the appeal stands rejected. 5. In so far as the question of classification and assessment for the purposes of additional duty is concerned it is seen that the learned Collector (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the position before us is that neither at the original level nor at the first appeal stage this point has been considered. 8. Both the sides have drawn our attention to the Tribunal s order No. D-395 to 459/86. However, I may mention that in this case the competing entries were 18-1(1) CET and TI 68 CET, whereas in the present case the competing entries are 18(IV) and 68. Therefore, in the absence of any material before us regarding the facts relevant for determining the classification for the purpose of Additional Duty, it is not possible to record any specific finding at this stage. In this connection it is necessary to note that the explanation to TI-18(IV) brings into picture the process of manufacture and calls for a finding regardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differing order concurred by learned Member (Judicial) has agreed with the findings of the Collector (Appeals) on the question of nature of impugned goods for the purpose of classification. They have held that the impugned goods are not wool waste but agreed with the finding of the lower authorities on the basis of test results. When the findings of the impugned goods have been made clear regarding its nature, based on chemical test report, then in my humble opinion nothing more is required for further enquiry for determining the second question to be answered by us in this rectification application. As the matter has been settled by the rulings of this Tribunal in the case of Collector of Customs, Chandigarh v. Punjab Processors (P) Ltd. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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