https://www.taxtmi.com/caselaws?id=95704 Classification of biaxially oriented polypropylene films was determined by a technical test report from the National Test House based on a sample drawn by the Assistant Collector. Because that report was not challenged before the departmental authorities, it was treated as reliable evidence for classification. A contrary letter produced by the assessee was not a test result or report from a representative sample and was therefore not relevant to the classification exercise. The theoretical submissions in appeal could not displace the technical evidence on record, and Chapter Note 12 supported the departmental view that the product fell under Tariff Sub-Heading 3920.31 as a rigid article. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95704 Classification of biaxially oriented polypropylene films was determined by a technical test report from the National Test House based on a sample drawn by the Assistant Collector. Because that report was not challenged before the departmental authorities, it was treated as reliable evidence for classification. A contrary letter produced by the assessee was not a test result or report from a representative sample and was therefore not relevant to the classification exercise. The theoretical submissions in appeal could not displace the technical evidence on record, and Chapter Note 12 supported the departmental view that the product fell under Tariff Sub-Heading 3920.31 as a rigid article. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95704