https://www.taxtmi.com/caselaws?id=81656 Adequate opportunity requires disclosure of the complete chemical examiner's report where classification and duty liability depend on its contents. Omission of the crucial finding that the goods were other than brass ash denied the importers a fair opportunity to meet the adverse evidence. Brass waste and scrap requires metal waste from manufacture or mechanical working, or metal goods unusable as such; a powdery material containing brass powder, metallic compounds and silicious matter was not shown to satisfy that description. The classification under Heading 7404 was therefore not established, and the order setting aside the duty demand was upheld. en-us Mon, 30 Sep 1991 00:00:00 +0530 Tue, 28 Jun 2011 10:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81656 Adequate opportunity requires disclosure of the complete chemical examiner's report where classification and duty liability depend on its contents. Omission of the crucial finding that the goods were other than brass ash denied the importers a fair opportunity to meet the adverse evidence. Brass waste and scrap requires metal waste from manufacture or mechanical working, or metal goods unusable as such; a powdery material containing brass powder, metallic compounds and silicious matter was not shown to satisfy that description. The classification under Heading 7404 was therefore not established, and the order setting aside the duty demand was upheld. Case-Laws Customs Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81656