https://www.taxtmi.com/caselaws?id=123477 Textile classification depended on proof that heat setting had transformed nylon fabric into bolting cloth. Without evidence of that manufacturing process, advertisements, trade understanding, and end use could not establish classification as bolting cloth rather than nylon fabric. Cross-examination of the chemist and textile expert was required under the earlier remand directions because their opinions formed the factual basis for classification. Denial of that opportunity breached natural justice and undermined the adjudication. The classification and duty demands were therefore set aside. en-us Wed, 09 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123477 Textile classification depended on proof that heat setting had transformed nylon fabric into bolting cloth. Without evidence of that manufacturing process, advertisements, trade understanding, and end use could not establish classification as bolting cloth rather than nylon fabric. Cross-examination of the chemist and textile expert was required under the earlier remand directions because their opinions formed the factual basis for classification. Denial of that opportunity breached natural justice and undermined the adjudication. The classification and duty demands were therefore set aside. Case-Laws Central Excise Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123477