https://www.taxtmi.com/caselaws?id=107297 Tariff classification of the disputed fabrics depended on whether they met the technical requirements for tyre cord fabrics under Heading 5902, including the prescribed yarn tenacity standard in Note 6 to Section XI. The materials on record suggested that the goods described as square woven rayon fabrics were not automatically tyre cord or chafer fabrics, and the department's test report was not before the lower authority. Because the relevant tenacity evidence was incomplete and appeared to indicate a lower level than required, the correct classification could not be confirmed on the existing record and required fresh verification. The matter was therefore remitted for re-determination of classification and duty liability on proper evidence and test results. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107297 Tariff classification of the disputed fabrics depended on whether they met the technical requirements for tyre cord fabrics under Heading 5902, including the prescribed yarn tenacity standard in Note 6 to Section XI. The materials on record suggested that the goods described as square woven rayon fabrics were not automatically tyre cord or chafer fabrics, and the department's test report was not before the lower authority. Because the relevant tenacity evidence was incomplete and appeared to indicate a lower level than required, the correct classification could not be confirmed on the existing record and required fresh verification. The matter was therefore remitted for re-determination of classification and duty liability on proper evidence and test results. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107297