https://www.taxtmi.com/caselaws?id=209948 The Tribunal classified the product under heading 58.08 as "Braids" based on expert opinions favoring the assessee. The Tribunal found the initial technical report and opinions from relevant associations more credible than the opposing views, disregarding the bias perceived in one expert's opinion due to prior employment in the Customs & Central Excise department. Consequently, the Tribunal ruled in favor of the appellants, setting aside the duty demand and penalties while granting consequential relief. en-us Wed, 08 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209948 The Tribunal classified the product under heading 58.08 as "Braids" based on expert opinions favoring the assessee. The Tribunal found the initial technical report and opinions from relevant associations more credible than the opposing views, disregarding the bias perceived in one expert's opinion due to prior employment in the Customs & Central Excise department. Consequently, the Tribunal ruled in favor of the appellants, setting aside the duty demand and penalties while granting consequential relief. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209948