https://www.taxtmi.com/caselaws?id=95008 The concessional duty notification applied only to nylon yarn within specified denierage limits for manufacture or repair of fishnets, subject to a 4% tolerance. Departmental testing showed the goods exceeded the prescribed limit, and the retest confirmed the excess. A later laboratory report relied on by the assessee did not prevail because the sample was not drawn in the presence of officers and the minor variation between government laboratory results did not discredit the departmental evidence. On that basis, the assessee failed to establish eligibility for the concession and the duty demand remained confirmed. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95008 The concessional duty notification applied only to nylon yarn within specified denierage limits for manufacture or repair of fishnets, subject to a 4% tolerance. Departmental testing showed the goods exceeded the prescribed limit, and the retest confirmed the excess. A later laboratory report relied on by the assessee did not prevail because the sample was not drawn in the presence of officers and the minor variation between government laboratory results did not discredit the departmental evidence. On that basis, the assessee failed to establish eligibility for the concession and the duty demand remained confirmed. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95008