https://www.taxtmi.com/caselaws?id=124479 Reclassification of imported polyester fabric based on a departmental test report was unsustainable because the laboratory did not follow the prescribed HSN Explanatory Notes protocol or accepted textile testing standards. The examiner admitted that the assessment was only visual and microscopic, without the required conditioning, controlled testing, or proper apparatus to determine the textured nature of filament yarn. As the report did not provide a reliable basis for classification, the proposed reclassification was set aside in favour of the importer, and the connected revenue challenge to redemption fine did not survive. en-us Fri, 07 Nov 2008 00:00:00 +0530 Sat, 29 Sep 2012 17:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124479 Reclassification of imported polyester fabric based on a departmental test report was unsustainable because the laboratory did not follow the prescribed HSN Explanatory Notes protocol or accepted textile testing standards. The examiner admitted that the assessment was only visual and microscopic, without the required conditioning, controlled testing, or proper apparatus to determine the textured nature of filament yarn. As the report did not provide a reliable basis for classification, the proposed reclassification was set aside in favour of the importer, and the connected revenue challenge to redemption fine did not survive. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124479