https://www.taxtmi.com/caselaws?id=85875 Duty on Viscose Tow under Chapter heading 5502.00 was payable on weight as prescribed by the tariff, and there was no statutory basis to deduct moisture above 13% to arrive at a notional commercial weight. The reasoning rejected reliance on international standards, customs practice, or a Board letter relating to denierage in another chapter, holding that such analogy could not extend to Viscose Tow. In the absence of express authority in the Central Excise Tariff Act, 1985 or allied provisions, excise authorities could not grant the concession; any such relaxation would require governmental action. The claim for assessment on commercial weight was therefore rejected. en-us Sat, 13 Apr 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85875 Duty on Viscose Tow under Chapter heading 5502.00 was payable on weight as prescribed by the tariff, and there was no statutory basis to deduct moisture above 13% to arrive at a notional commercial weight. The reasoning rejected reliance on international standards, customs practice, or a Board letter relating to denierage in another chapter, holding that such analogy could not extend to Viscose Tow. In the absence of express authority in the Central Excise Tariff Act, 1985 or allied provisions, excise authorities could not grant the concession; any such relaxation would require governmental action. The claim for assessment on commercial weight was therefore rejected. Case-Laws Central Excise Sat, 13 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85875