https://www.taxtmi.com/caselaws?id=128246 Reliance on unreliable technical evidence to classify imported acrylic material as fibre failed, so the importer's claim that the goods were acrylic waste was accepted on benefit of doubt. Because the Revenue did not prove the product description through effective retesting or dependable cross-examination of the Chemical Examiner, the basis for anti-dumping duty also fell away and the levy could not stand. Valuation premised on the same unproved classification was likewise unsustainable. The importer obtained relief on classification, anti-dumping duty, and valuation. en-us Mon, 20 Jul 2009 00:00:00 +0530 Sat, 30 Mar 2013 14:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128246 Reliance on unreliable technical evidence to classify imported acrylic material as fibre failed, so the importer's claim that the goods were acrylic waste was accepted on benefit of doubt. Because the Revenue did not prove the product description through effective retesting or dependable cross-examination of the Chemical Examiner, the basis for anti-dumping duty also fell away and the levy could not stand. Valuation premised on the same unproved classification was likewise unsustainable. The importer obtained relief on classification, anti-dumping duty, and valuation. Case-Laws Customs Mon, 20 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128246