https://www.taxtmi.com/caselaws?id=167482 The Tribunal upheld the Collector's order regarding Robinson's Patent Barley but set aside the order concerning Purity Barley, allowing the appeal in part and modifying the Collector's order with consequential relief. The Tribunal found the show cause notice valid under Section 35A(2) of the Central Excises and Salt Act despite reliance on external reports, accepted the Chemical Examiner's reports, and classified Purity Barley as duty-exempt and Robinson's Patent Barley as dutiable under Tariff Item 1B and Notification No. 17/70. en-us Thu, 11 Apr 1985 00:00:00 +0530 Mon, 22 Dec 2014 11:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167482 The Tribunal upheld the Collector's order regarding Robinson's Patent Barley but set aside the order concerning Purity Barley, allowing the appeal in part and modifying the Collector's order with consequential relief. The Tribunal found the show cause notice valid under Section 35A(2) of the Central Excises and Salt Act despite reliance on external reports, accepted the Chemical Examiner's reports, and classified Purity Barley as duty-exempt and Robinson's Patent Barley as dutiable under Tariff Item 1B and Notification No. 17/70. Case-Laws Central Excise Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167482