https://www.taxtmi.com/caselaws?id=89577 Copper Phthalocyanine Crude was examined for tariff classification under competing sub-headings, with conflicting test reports on purity and sieve residue. The Tribunal accepted the report supporting the assessee, noting that the machinery, raw material, method and technology remained unchanged during the relevant period. It applied the principle that, in classification matters, reasonable doubt must be resolved in favour of the assessee. The product was therefore classified under sub-heading 3204.19 rather than 3204.11. en-us Tue, 08 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89577 Copper Phthalocyanine Crude was examined for tariff classification under competing sub-headings, with conflicting test reports on purity and sieve residue. The Tribunal accepted the report supporting the assessee, noting that the machinery, raw material, method and technology remained unchanged during the relevant period. It applied the principle that, in classification matters, reasonable doubt must be resolved in favour of the assessee. The product was therefore classified under sub-heading 3204.19 rather than 3204.11. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89577