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    <title>2006 (4) TMI 279 - CESTAT, MUMBAI</title>
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    <description>In technical classification disputes under the Central Excise Tariff Act, a product classification based on a chemical test report from the Deputy Chief Chemist remains valid when the report is not challenged. The appellate challenge did not dispute the test results and relied instead on other factual objections, which were insufficient to displace the expert opinion. Where classification turns on technical evidence, an unassailed report from the technical expert can properly form the basis of the classification and need not be ignored on unsubstantiated grounds.</description>
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