https://www.taxtmi.com/caselaws?id=107798 Classification of the product under Heading 3403.10 or Heading 3824 depended on whether mineral oil was present and predominant, but the existing test reports did not conclusively establish its composition. Because the technical evidence was conflicting and a specific further test had been sought, fresh examination by the Chief Chemist was required before final adjudication. The report was to be shared with the appellant, followed by an opportunity of hearing. The impugned order was set aside and the matter remanded for retesting and fresh decision. en-us Wed, 27 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107798 Classification of the product under Heading 3403.10 or Heading 3824 depended on whether mineral oil was present and predominant, but the existing test reports did not conclusively establish its composition. Because the technical evidence was conflicting and a specific further test had been sought, fresh examination by the Chief Chemist was required before final adjudication. The report was to be shared with the appellant, followed by an opportunity of hearing. The impugned order was set aside and the matter remanded for retesting and fresh decision. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107798