https://www.taxtmi.com/caselaws?id=83413 Classification of blended yarn turned on whether the disputed lots contained polyester fibre mixed with viscose or non-cellulosic synthetic waste. The record, including test reports, statutory and private records, cone markings, customer orders, and invoices, was treated as showing polyester-viscose blended yarn, so the tariff entry for fibre-based yarn applied rather than the entry claimed by the assessee. The earlier precedent cited was distinguished because synthetic waste had been admitted there, unlike in this dispute. Refusal of cross-examination of the Dy. Chief Chemist was not treated as vitiating the result, as the report was clear and other testing remedies were available. The duty demand, confiscation, and penalty were therefore upheld. en-us Wed, 10 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83413 Classification of blended yarn turned on whether the disputed lots contained polyester fibre mixed with viscose or non-cellulosic synthetic waste. The record, including test reports, statutory and private records, cone markings, customer orders, and invoices, was treated as showing polyester-viscose blended yarn, so the tariff entry for fibre-based yarn applied rather than the entry claimed by the assessee. The earlier precedent cited was distinguished because synthetic waste had been admitted there, unlike in this dispute. Refusal of cross-examination of the Dy. Chief Chemist was not treated as vitiating the result, as the report was clear and other testing remedies were available. The duty demand, confiscation, and penalty were therefore upheld. Case-Laws Central Excise Wed, 10 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83413