https://www.taxtmi.com/caselaws?id=87385 Misclassification of yarn under Tariff Item 18-III(ii) was not established where the alleged misdeclaration depended only on doubtful mixing reports and chemical test results. The samples largely matched the assessee's description, and retesting favoured the assessee in some instances. The Chemical Examiner also lacked the equipment to determine whether the material was polyester fibre or waste in the finished yarn. The earlier classification of similar yarn under Tariff Item 18-III(i) further supported the challenge. The demand, confiscation and penalty were therefore set aside, and the impugned adjudication was annulled. en-us Tue, 12 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87385 Misclassification of yarn under Tariff Item 18-III(ii) was not established where the alleged misdeclaration depended only on doubtful mixing reports and chemical test results. The samples largely matched the assessee's description, and retesting favoured the assessee in some instances. The Chemical Examiner also lacked the equipment to determine whether the material was polyester fibre or waste in the finished yarn. The earlier classification of similar yarn under Tariff Item 18-III(i) further supported the challenge. The demand, confiscation and penalty were therefore set aside, and the impugned adjudication was annulled. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87385