https://www.taxtmi.com/caselaws?id=123351 Imported goods classified for exemption purposes must be supported by reliable technical chemical analysis under Chapter 27 Note 4, and a report that does not disclose the testing method or goes beyond analysis into classification may be insufficient. Where the importer challenges the basis of the chemical examination and seeks to test the report through cross-examination, denial of that opportunity can undermine the adjudication. The Commissioner's order was set aside and the matter remanded for de novo consideration, with cross-examination of the Chemical Examiner and permission to adduce further evidence. The classification and exemption questions were left open for fresh decision. en-us Mon, 18 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 12:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123351 Imported goods classified for exemption purposes must be supported by reliable technical chemical analysis under Chapter 27 Note 4, and a report that does not disclose the testing method or goes beyond analysis into classification may be insufficient. Where the importer challenges the basis of the chemical examination and seeks to test the report through cross-examination, denial of that opportunity can undermine the adjudication. The Commissioner's order was set aside and the matter remanded for de novo consideration, with cross-examination of the Chemical Examiner and permission to adduce further evidence. The classification and exemption questions were left open for fresh decision. Case-Laws Customs Mon, 18 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123351