https://www.taxtmi.com/caselaws?id=72401 Asbestos yarn containing asbestos fibre with viscose staple fibre, and in some cases cotton yarn or metal reinforcement, was treated as falling within Tariff Item 18E because the entry turns on whether the yarn contains the specified fibres, not on whether all fibres were spun together at the initial stage. The note also records that duty demands and penalties cannot be sustained where quantification rests on an incorrect percentage assumption, unreliable sample-based computation, or defective production figures, and where the notice is time-barred. Denial of re-test did not independently determine the matter, but reliance on a non-existent test report further undermined the adjudication. en-us Wed, 08 May 1985 00:00:00 +0530 Thu, 19 May 2011 12:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72401 Asbestos yarn containing asbestos fibre with viscose staple fibre, and in some cases cotton yarn or metal reinforcement, was treated as falling within Tariff Item 18E because the entry turns on whether the yarn contains the specified fibres, not on whether all fibres were spun together at the initial stage. The note also records that duty demands and penalties cannot be sustained where quantification rests on an incorrect percentage assumption, unreliable sample-based computation, or defective production figures, and where the notice is time-barred. Denial of re-test did not independently determine the matter, but reliance on a non-existent test report further undermined the adjudication. Case-Laws Central Excise Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72401