https://www.taxtmi.com/caselaws?id=120439 The appellant established a strong prima facie case for waiver of pre-deposit in a classification dispute concerning imported fabric treated by revenue as textured multifilament yarn fabric. The testing report was weakened because the Chemical Examiner admitted that the sample had been tested only under general laboratory conditions, not under conditioned temperature, humidity or pressure, and the procedure indicated in the HSN Explanatory Notes for determining textile properties was not followed. In light of that evidentiary deficiency and the supporting material produced by the appellant, duty and penalty pre-deposit was waived for hearing of the appeal. en-us Mon, 30 Oct 2006 00:00:00 +0530 Thu, 19 Jul 2012 13:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120439 The appellant established a strong prima facie case for waiver of pre-deposit in a classification dispute concerning imported fabric treated by revenue as textured multifilament yarn fabric. The testing report was weakened because the Chemical Examiner admitted that the sample had been tested only under general laboratory conditions, not under conditioned temperature, humidity or pressure, and the procedure indicated in the HSN Explanatory Notes for determining textile properties was not followed. In light of that evidentiary deficiency and the supporting material produced by the appellant, duty and penalty pre-deposit was waived for hearing of the appeal. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120439