https://www.taxtmi.com/caselaws?id=120900 In a tariff classification dispute, the Revenue was required to prove that the yarn answered the ingredients of the proposed higher-duty heading. Test reports describing the samples as fibrous mass and non-cellulosic polyester waste did not establish manufacture from man-made fibre in the manner required for the higher classification, and the later sample report was treated as irrelevant to the disputed period. The existing approved lower classification was therefore not displaced on the facts proved, and the duty demand based on reclassification was stated to be unsustainable. en-us Mon, 08 Jan 2007 00:00:00 +0530 Wed, 25 Jul 2012 12:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120900 In a tariff classification dispute, the Revenue was required to prove that the yarn answered the ingredients of the proposed higher-duty heading. Test reports describing the samples as fibrous mass and non-cellulosic polyester waste did not establish manufacture from man-made fibre in the manner required for the higher classification, and the later sample report was treated as irrelevant to the disputed period. The existing approved lower classification was therefore not displaced on the facts proved, and the duty demand based on reclassification was stated to be unsustainable. Case-Laws Central Excise Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120900