https://www.taxtmi.com/caselaws?id=30390 A CESTAT decision on imported cellulose goods held that refusal of re-testing did not violate natural justice because the Chemical Examiner's report and clarification relied on the importer's own analytical certificate, and no procedural prejudice was shown. On classification, the goods were treated as cellulose in primary form and not chemical wood pulp, supported by the importer's technical material and the laboratory report, so Heading 39.12 and sub-heading 3912.90 applied. The differential duty demand was therefore sustained. en-us Wed, 02 Apr 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30390 A CESTAT decision on imported cellulose goods held that refusal of re-testing did not violate natural justice because the Chemical Examiner's report and clarification relied on the importer's own analytical certificate, and no procedural prejudice was shown. On classification, the goods were treated as cellulose in primary form and not chemical wood pulp, supported by the importer's technical material and the laboratory report, so Heading 39.12 and sub-heading 3912.90 applied. The differential duty demand was therefore sustained. Case-Laws Customs Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30390