https://www.taxtmi.com/caselaws?id=202648 Imported fabrics could not be classified as textured polyester filament yarn merely on a disputed laboratory opinion where two test reports supported the importer and one supported the Department. HSN Explanatory Notes identified distinguishing characteristics of textured and non-textured yarn but prescribed no mandatory testing method. The revised Textile Committee report warranted caution because retesting was initiated without explained reasons, samples were sent to multiple laboratories, and the revised opinion's circumstances undermined its reliability. As the testing was subjective and the evidence remained equivocal, benefit of doubt applied; exemption could not be denied and the Commissioner's classification was unsustainable. en-us Thu, 30 Sep 2010 00:00:00 +0530 Fri, 08 Apr 2011 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202648 Imported fabrics could not be classified as textured polyester filament yarn merely on a disputed laboratory opinion where two test reports supported the importer and one supported the Department. HSN Explanatory Notes identified distinguishing characteristics of textured and non-textured yarn but prescribed no mandatory testing method. The revised Textile Committee report warranted caution because retesting was initiated without explained reasons, samples were sent to multiple laboratories, and the revised opinion's circumstances undermined its reliability. As the testing was subjective and the evidence remained equivocal, benefit of doubt applied; exemption could not be denied and the Commissioner's classification was unsustainable. Case-Laws Customs Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202648