https://www.taxtmi.com/caselaws?id=377728 Tariff classification of GC-005 could not be sustained under Chapter 2710 where the evidentiary basis was weakened by conflicting chemical test reports and denial of cross-examination of the departmental examiners. The product was described as obtained from commingled crude oil after distillation or dehydration, but the record did not provide reliable expert evidence to support the proposed classification. The adjudicating authority also could not sustain a different sub-heading from the one set out in the show cause notice, because levy and recovery must remain within the scope of the notice. The demand and classification order were set aside. en-us Wed, 27 Mar 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377728 Tariff classification of GC-005 could not be sustained under Chapter 2710 where the evidentiary basis was weakened by conflicting chemical test reports and denial of cross-examination of the departmental examiners. The product was described as obtained from commingled crude oil after distillation or dehydration, but the record did not provide reliable expert evidence to support the proposed classification. The adjudicating authority also could not sustain a different sub-heading from the one set out in the show cause notice, because levy and recovery must remain within the scope of the notice. The demand and classification order were set aside. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377728