Technical tariff classification can rest on an unchallenged chemist's report when no dispute is raised against the test results.

In technical classification disputes under the Central Excise Tariff Act, a product classification based on a chemical test report from the Deputy Chief Chemist remains valid when the report is not challenged. The appellate challenge did not dispute the test results and relied instead on other factual objections, which were insufficient to displace the expert opinion. Where classification turns on technical evidence, an unassailed report from the technical expert can properly form the basis of the classification and need not be ignored on unsubstantiated grounds.

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Issues: Whether the classification of the products under the Central Excise Tariff Act could be interfered with when the test report of the Deputy Chief Chemist, on which the classification was based, was not challenged.

Analysis: The classification was made on the basis of the chemical test report obtained from the Deputy Chief Chemist after issuance of show cause notice. The challenge before the appellate forum did not dispute the test results, and the dispute was pressed only on other factual grounds. In technical matters of this kind, the opinion of the technical expert, when not assailed, could not be ignored.

Conclusion: The classification based on the unchallenged test report was upheld and the appeal was liable to be dismissed.

Ratio Decidendi: In technical classification disputes under the excise tariff, an unchallenged expert test report can validly form the basis of classification and cannot be disregarded merely on the basis of unsubstantiated objections.

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