https://www.taxtmi.com/caselaws?id=202648 Imported fabrics were disputed as to whether they were textured polyester filament yarn under Heading 5407 52 90, which would disqualify exemption under Notification No. 36/2003-Cus. The article stresses that the matter depended on the reliability of three laboratory reports, with two supporting the assessee and one supporting the Department. The HSN Explanatory Notes were treated as identifying only the distinguishing characteristics of textured and non-textured yarn, not prescribing a mandatory testing method. Because the evidence remained equivocal and the second revised report was viewed cautiously, the benefit of doubt was extended to the assessee and the classification adopted by the Commissioner was not sustained. 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 were disputed as to whether they were textured polyester filament yarn under Heading 5407 52 90, which would disqualify exemption under Notification No. 36/2003-Cus. The article stresses that the matter depended on the reliability of three laboratory reports, with two supporting the assessee and one supporting the Department. The HSN Explanatory Notes were treated as identifying only the distinguishing characteristics of textured and non-textured yarn, not prescribing a mandatory testing method. Because the evidence remained equivocal and the second revised report was viewed cautiously, the benefit of doubt was extended to the assessee and the classification adopted by the Commissioner was not sustained. Case-Laws Customs Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202648