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    <title>1995 (8) TMI 144 - CEGAT, NEW DELHI</title>
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    <description>Classification of yarn under Heading 5504.29 turned on the Chief Chemist&#039;s report, but the text notes that fibre length and denier were material to distinguishing staple fibre from waste, and uniform diameter alone was not a complete test. Because the department&#039;s case depended solely on that technical report and the report was ambiguous, denial of cross-examination of the Chief Chemist was treated as a breach of natural justice. The impugned order was set aside and the matter was remitted for fresh adjudication after cross-examination and further hearing.</description>
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      <title>1995 (8) TMI 144 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84533</link>
      <description>Classification of yarn under Heading 5504.29 turned on the Chief Chemist&#039;s report, but the text notes that fibre length and denier were material to distinguishing staple fibre from waste, and uniform diameter alone was not a complete test. Because the department&#039;s case depended solely on that technical report and the report was ambiguous, denial of cross-examination of the Chief Chemist was treated as a breach of natural justice. The impugned order was set aside and the matter was remitted for fresh adjudication after cross-examination and further hearing.</description>
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