Classification of exported goods - Abrasive Mesh - The Tribunal...

Classification of exported goods - Abrasive Mesh - The Tribunal observed that the lower authorities failed to address the Appellant's submissions adequately. Specifically, they did not justify the denial of the Appellant's requests for retesting the sample or for cross-examining the Chemical Examiner. Moreover, they did not provide reasons for the non-disclosure of communications from the relevant entity. Emphasizing the technical nature of the goods' properties and the importance of adhering to principles of natural justice, the Tribunal remanded the case for reconsideration by the adjudicating authority.