https://www.taxtmi.com/caselaws?id=72684 A sample test of blended yarn was held applicable only to the quantity actually represented by the sampled fibre, because the tops were received and blended in stages and the sample could not reasonably govern the entire lot. Duty classification under Tariff Item 18-B(ii) was therefore confined to the yarn spun from the fibre covered by the sample, not the full quantity manufactured later. Penalty was also found unsustainable where the excess nylon content was accepted as unintentional and there was no intent to evade duty, so the penalty was set aside in full. en-us Thu, 18 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 12:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72684 A sample test of blended yarn was held applicable only to the quantity actually represented by the sampled fibre, because the tops were received and blended in stages and the sample could not reasonably govern the entire lot. Duty classification under Tariff Item 18-B(ii) was therefore confined to the yarn spun from the fibre covered by the sample, not the full quantity manufactured later. Penalty was also found unsustainable where the excess nylon content was accepted as unintentional and there was no intent to evade duty, so the penalty was set aside in full. Case-Laws Central Excise Thu, 18 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72684