https://www.taxtmi.com/caselaws?id=110904 Micro cellular rubber sheets were discussed in a tariff classification dispute between Heading 4008.11 and Heading 3921.19 under the Central Excise Tariff Act, 1985. The text notes that classification depended on test reports and the requirements of Chapter 40, including the need for proper samples. It states that a prior remand direction for retesting was binding, that the adjudicating authority should not have relied on the earlier discarded report, and that the Revenue had to independently prove the proposed classification. On that basis, the assessee's declared classification was accepted and consequential relief followed. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110904 Micro cellular rubber sheets were discussed in a tariff classification dispute between Heading 4008.11 and Heading 3921.19 under the Central Excise Tariff Act, 1985. The text notes that classification depended on test reports and the requirements of Chapter 40, including the need for proper samples. It states that a prior remand direction for retesting was binding, that the adjudicating authority should not have relied on the earlier discarded report, and that the Revenue had to independently prove the proposed classification. On that basis, the assessee's declared classification was accepted and consequential relief followed. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110904