https://www.taxtmi.com/caselaws?id=81749 Where the department failed to prove that a small disputed portion of imported goods was independently segregable, marketable, or classifiable as synthetic soft waste, the declared description and trade understanding were accepted. The importer's explanation that the fibrous material was unavoidable fly waste from the spinning process was also accepted, and suppression was not established. On those facts, the claimed notification benefit could not be denied for the 5.4% disputed portion, and confiscation and penalty were unsustainable. The appeal was allowed and the impugned order was set aside with consequential relief. en-us Thu, 26 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 16:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81749 Where the department failed to prove that a small disputed portion of imported goods was independently segregable, marketable, or classifiable as synthetic soft waste, the declared description and trade understanding were accepted. The importer's explanation that the fibrous material was unavoidable fly waste from the spinning process was also accepted, and suppression was not established. On those facts, the claimed notification benefit could not be denied for the 5.4% disputed portion, and confiscation and penalty were unsustainable. The appeal was allowed and the impugned order was set aside with consequential relief. Case-Laws Customs Thu, 26 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81749