https://www.taxtmi.com/caselaws?id=93497 The tribunal set aside the Collector's order, allowing the appeal due to discrepancies in testing results and the lack of proper cross-examination. The conflicting reports from IIT Bombay and the National Test House raised doubts on the classification of the imported steel strips as electrical grade. The tribunal emphasized the importance of cross-examining expert witnesses in departmental proceedings and rejected the department's argument against this right. The evidence did not conclusively establish the goods as electrical silicon steel, leading to the decision in favor of the appellant. en-us Mon, 14 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93497 The tribunal set aside the Collector's order, allowing the appeal due to discrepancies in testing results and the lack of proper cross-examination. The conflicting reports from IIT Bombay and the National Test House raised doubts on the classification of the imported steel strips as electrical grade. The tribunal emphasized the importance of cross-examining expert witnesses in departmental proceedings and rejected the department's argument against this right. The evidence did not conclusively establish the goods as electrical silicon steel, leading to the decision in favor of the appellant. Case-Laws Customs Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93497