https://www.taxtmi.com/caselaws?id=380081 Classification under Chapter Heading 58.04 could not be sustained where the assessee disputed the chemical test report, requested retesting of samples, and sought examination of the manufacturing process, but those requests were refused. The Tribunal held that the Central Excise Manual contemplated retesting and that, in a braid-versus-lace dispute, the manufacturing process was material to classification. Because the departmental process was not examined and the evidentiary basis for classification remained deficient, the adjudication was vitiated by breach of natural justice. The demand and classification were therefore set aside, and consequential relief followed. en-us Wed, 03 Apr 2019 00:00:00 +0530 Tue, 14 May 2019 07:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380081 Classification under Chapter Heading 58.04 could not be sustained where the assessee disputed the chemical test report, requested retesting of samples, and sought examination of the manufacturing process, but those requests were refused. The Tribunal held that the Central Excise Manual contemplated retesting and that, in a braid-versus-lace dispute, the manufacturing process was material to classification. Because the departmental process was not examined and the evidentiary basis for classification remained deficient, the adjudication was vitiated by breach of natural justice. The demand and classification were therefore set aside, and consequential relief followed. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380081