https://www.taxtmi.com/caselaws?id=121788 In a classification dispute over whether imported fabric was textured or non-textured, interim stay was justified because the departmental laboratory opinion, tested in cross-examination, was shown to rest on visual inspection rather than recognised ASTM methods. The importer produced an independent IIT report using standard test methods, which supported the claim that the goods were made of non-textured polyester yarn. As the Revenue produced no contrary expert evidence to rebut that technical report, the importer established a strong prima facie case for waiver of pre-deposit of duty and penalty, and recovery remained stayed pending disposal of the appeal. en-us Wed, 06 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 13:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121788 In a classification dispute over whether imported fabric was textured or non-textured, interim stay was justified because the departmental laboratory opinion, tested in cross-examination, was shown to rest on visual inspection rather than recognised ASTM methods. The importer produced an independent IIT report using standard test methods, which supported the claim that the goods were made of non-textured polyester yarn. As the Revenue produced no contrary expert evidence to rebut that technical report, the importer established a strong prima facie case for waiver of pre-deposit of duty and penalty, and recovery remained stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121788