https://www.taxtmi.com/caselaws?id=82632 The Tribunal set aside the order of the Collector of Central Excise regarding the classification of goods manufactured by the appellants as testing equipment under Chapter Heading 90.24. The Tribunal emphasized the importance of cross-examination when relying on expert opinions and questioned the Department's failure to produce the expert for cross-examination. The case was remanded to allow for cross-examination of the expert and verification of similar goods' classification by other manufacturers, directing a fresh decision in line with the law. en-us Wed, 23 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82632 The Tribunal set aside the order of the Collector of Central Excise regarding the classification of goods manufactured by the appellants as testing equipment under Chapter Heading 90.24. The Tribunal emphasized the importance of cross-examination when relying on expert opinions and questioned the Department's failure to produce the expert for cross-examination. The case was remanded to allow for cross-examination of the expert and verification of similar goods' classification by other manufacturers, directing a fresh decision in line with the law. Case-Laws Central Excise Wed, 23 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82632