https://www.taxtmi.com/caselaws?id=93296 Tariff classification of goods depending on chemical composition and process characteristics must be based on complete, reasoned expert material. An independent expert had examined the product's manufacture, raw materials and chemistry and supported the assessee's classification, while the department relied only on a cryptic extract of the Chief Chemist's report without producing the full report or addressing the request for clarification. That approach was held to vitiate the original and appellate orders. The classification findings were set aside and the matter remanded for fresh chemical examination, disclosure of the full report and redetermination of the correct classification after hearing the assessee. en-us Fri, 24 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93296 Tariff classification of goods depending on chemical composition and process characteristics must be based on complete, reasoned expert material. An independent expert had examined the product's manufacture, raw materials and chemistry and supported the assessee's classification, while the department relied only on a cryptic extract of the Chief Chemist's report without producing the full report or addressing the request for clarification. That approach was held to vitiate the original and appellate orders. The classification findings were set aside and the matter remanded for fresh chemical examination, disclosure of the full report and redetermination of the correct classification after hearing the assessee. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93296