https://www.taxtmi.com/caselaws?id=98752 In a tariff classification dispute, a chemical test report describing the product as a pasty mass with pigment, glue, inorganic fillers and volatile solvents was treated as the stronger evidentiary basis for classification, and the assessee's consultant opinion was not preferred. The assessee did not seek retesting after disclosure of the report, and the product was not established to fall under Heading 32.14; classification under sub-heading 3209.90 was sustained. Where the dispute was confined to classification and no penal conduct was shown, penalty was considered unwarranted and was set aside. en-us Fri, 13 Aug 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98752 In a tariff classification dispute, a chemical test report describing the product as a pasty mass with pigment, glue, inorganic fillers and volatile solvents was treated as the stronger evidentiary basis for classification, and the assessee's consultant opinion was not preferred. The assessee did not seek retesting after disclosure of the report, and the product was not established to fall under Heading 32.14; classification under sub-heading 3209.90 was sustained. Where the dispute was confined to classification and no penal conduct was shown, penalty was considered unwarranted and was set aside. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98752