https://www.taxtmi.com/caselaws?id=380849 Classification and exemption under heading 5407 6190 could not be disturbed where the department relied on test material that was not properly produced, disclosed, or shown to be reliable. The imported goods had been cleared on the basis of the Textile Committee report, and later contrary reports were not part of a transparent evidentiary record. Because the importer was not given notice of the specific remnant samples or the basis of re-testing, and the available reports were inconsistent, the foundation for denying Notification No. 36/2003-Cus benefit was not established. The declared assessment and relief to the importer were therefore upheld. en-us Tue, 07 May 2019 00:00:00 +0530 Thu, 30 May 2019 09:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380849 Classification and exemption under heading 5407 6190 could not be disturbed where the department relied on test material that was not properly produced, disclosed, or shown to be reliable. The imported goods had been cleared on the basis of the Textile Committee report, and later contrary reports were not part of a transparent evidentiary record. Because the importer was not given notice of the specific remnant samples or the basis of re-testing, and the available reports were inconsistent, the foundation for denying Notification No. 36/2003-Cus benefit was not established. The declared assessment and relief to the importer were therefore upheld. Case-Laws Customs Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380849