https://www.taxtmi.com/caselaws?id=437643 Later technical test reports cannot safely displace an earlier textile committee report unless the evidentiary basis is reliable and cross-examination of the technical experts is allowed, especially where no standard method then existed for distinguishing textured from non-textured yarn. The document also states that tariff re-classification under Chapter 54 must be justified by Revenue on dependable evidence, with the declared classification not displaced merely by a later report or an unproven higher duty basis. On that reasoning, the reassessment-based demand is described as unsustainable and the declared classification as the correct fitment. en-us Thu, 23 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437643 Later technical test reports cannot safely displace an earlier textile committee report unless the evidentiary basis is reliable and cross-examination of the technical experts is allowed, especially where no standard method then existed for distinguishing textured from non-textured yarn. The document also states that tariff re-classification under Chapter 54 must be justified by Revenue on dependable evidence, with the declared classification not displaced merely by a later report or an unproven higher duty basis. On that reasoning, the reassessment-based demand is described as unsustainable and the declared classification as the correct fitment. Case-Laws Customs Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437643