https://www.taxtmi.com/caselaws?id=122856 Classification of goods emerging during centrifuging of natural rubber latex depended on their technical characterisation as waste and scrap under Chapter 40.04 or as natural rubber under Heading 40.01. Because no chemical testing or expert opinion had been obtained by the department, while the assessee produced a technical certificate supporting classification as natural rubber, the existing record was insufficient for a final finding. The matter was remanded for de novo adjudication after proper sampling and expert evidence so the classification and related duty demand could be determined afresh. en-us Wed, 20 Sep 2006 00:00:00 +0530 Tue, 21 Aug 2012 11:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122856 Classification of goods emerging during centrifuging of natural rubber latex depended on their technical characterisation as waste and scrap under Chapter 40.04 or as natural rubber under Heading 40.01. Because no chemical testing or expert opinion had been obtained by the department, while the assessee produced a technical certificate supporting classification as natural rubber, the existing record was insufficient for a final finding. The matter was remanded for de novo adjudication after proper sampling and expert evidence so the classification and related duty demand could be determined afresh. Case-Laws Central Excise Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122856