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Issues: Whether the importer was entitled to challenge the chemical test reports and seek cross-examination and, on that basis, whether the matter required remand for fresh decision on the classification of the imported goods.
Analysis: The conflicting test reports showed a wide variation in zinc content, which required explanation. The importer was not estopped from questioning the retest merely because it had sought it. The availability of cross-examination of the Chief Chemist was relevant to testing the expert opinion, and if cross-examination was not possible, a responsible note from the laboratory explaining the testing methodology and relevant factors was to be furnished. Both sides were also to be allowed to adduce evidence in support of their respective contentions.
Conclusion: The matter was remanded for a fresh decision according to law after giving the appellant an opportunity to contest the expert evidence and produce its own evidence.
Final Conclusion: The appeal succeeded to the extent of setting aside the earlier determination and sending the dispute back for de novo adjudication.
Ratio Decidendi: Where the classification dispute turns on conflicting expert test reports, the party affected must be afforded a fair opportunity to test the expert evidence and lead rebuttal evidence before final adjudication.