https://www.taxtmi.com/caselaws?id=98013 The appeals were accepted, and the orders of the Collector were set aside. The goods were classified under Heading 40.02, and the penalties and demands were annulled. The Tribunal's decision was based on the expert opinions, previous test reports, and the binding precedent set by the Calcutta High Court. en-us Mon, 12 Aug 1996 00:00:00 +0530 Wed, 18 Jan 2012 17:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98013 The appeals were accepted, and the orders of the Collector were set aside. The goods were classified under Heading 40.02, and the penalties and demands were annulled. The Tribunal's decision was based on the expert opinions, previous test reports, and the binding precedent set by the Calcutta High Court. Case-Laws Customs Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98013