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Issues: Whether the classification orders could be sustained without examining the nature and composition of the product and its treatment in trade and commerce, and whether the matter required remand to the original authority.
Analysis: The orders of the lower authorities were passed without an enquiry into the essential character of the product, its composition, and the manner in which it is understood and dealt with in trade. Since classification depends on these relevant materials, the absence of such consideration rendered the orders incomplete. In view of the subsequent classification of the goods under Chapter 35 for the later period, the matter required a fresh and reasoned determination on the available record.
Conclusion: The classification orders were set aside and the matter was remanded to the original authority for fresh adjudication after considering all relevant materials.