https://www.taxtmi.com/caselaws?id=94506 Conflicting expert test reports from equally credible institutions on polyester content in exported fabric should not be resolved by mechanically adopting the lower result. Where no reliable basis exists to prefer either report, the differing determinations should be reconciled by averaging them. Polyester content for duty-free entitlement must therefore be calculated using the average of both test results, avoiding arbitrary advantage to either side. This approach modifies the method of assessment and requires corresponding recalculation of the available duty-free entitlement. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94506 Conflicting expert test reports from equally credible institutions on polyester content in exported fabric should not be resolved by mechanically adopting the lower result. Where no reliable basis exists to prefer either report, the differing determinations should be reconciled by averaging them. Polyester content for duty-free entitlement must therefore be calculated using the average of both test results, avoiding arbitrary advantage to either side. This approach modifies the method of assessment and requires corresponding recalculation of the available duty-free entitlement. Case-Laws Customs Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94506