https://www.taxtmi.com/caselaws?id=325327 The Tribunal upheld the classification of imported artificial fur linings under Chapter Heading 59.07, based on the length of flock fibers and HSN Explanatory Notes. Expert opinions were disregarded due to lack of cross-examination. Test reports were deemed applicable to all bills of entry due to uniformity of goods. The burden of proof was held to be met by the Revenue, resulting in the dismissal of the appeal. en-us Tue, 01 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325327 The Tribunal upheld the classification of imported artificial fur linings under Chapter Heading 59.07, based on the length of flock fibers and HSN Explanatory Notes. Expert opinions were disregarded due to lack of cross-examination. Test reports were deemed applicable to all bills of entry due to uniformity of goods. The burden of proof was held to be met by the Revenue, resulting in the dismissal of the appeal. Case-Laws Customs Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325327