https://www.taxtmi.com/caselaws?id=171588 Sodium carboxymethyl cellulose was treated as a cellulose ether because Tariff Item 15A(1) used a technical expression that had to be understood in its technical sense, and departmental testing identified the product as such. It was therefore classified under Tariff Item 15A(1) rather than the residuary Tariff Item 68, favouring Revenue. The sampling and re-testing procedure was also found regular under the Central Excise Rules, and no procedural infirmity was shown in reliance on the Chemical Examiner and Chief Chemist reports. The classification adopted by the Department and affirmed by the Tribunal was sustained. en-us Tue, 08 Jul 1997 00:00:00 +0530 Tue, 14 Mar 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171588 Sodium carboxymethyl cellulose was treated as a cellulose ether because Tariff Item 15A(1) used a technical expression that had to be understood in its technical sense, and departmental testing identified the product as such. It was therefore classified under Tariff Item 15A(1) rather than the residuary Tariff Item 68, favouring Revenue. The sampling and re-testing procedure was also found regular under the Central Excise Rules, and no procedural infirmity was shown in reliance on the Chemical Examiner and Chief Chemist reports. The classification adopted by the Department and affirmed by the Tribunal was sustained. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171588