https://www.taxtmi.com/caselaws?id=750689 Classification of export goods as Natural Garnet under CTH 2513 20 30 rather than Abrasive Mesh under CTH 2513 20 90 depended on technical properties of the goods, and the dispute was not properly adjudicated because the assessee was denied cross-examination of the Chemical Examiner and access to relied-upon communications. The Tribunal noted that no reasoned finding had been recorded on the refusal of cross-examination or on non-supply of the IREL communications, even though such material was central to the classification exercise. Applying the principle that a statement proposed to be used against a party requires an opportunity of cross-examination, the impugned orders were set aside and the matter was remanded for fresh consideration, with merits left open. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750689 Classification of export goods as Natural Garnet under CTH 2513 20 30 rather than Abrasive Mesh under CTH 2513 20 90 depended on technical properties of the goods, and the dispute was not properly adjudicated because the assessee was denied cross-examination of the Chemical Examiner and access to relied-upon communications. The Tribunal noted that no reasoned finding had been recorded on the refusal of cross-examination or on non-supply of the IREL communications, even though such material was central to the classification exercise. Applying the principle that a statement proposed to be used against a party requires an opportunity of cross-examination, the impugned orders were set aside and the matter was remanded for fresh consideration, with merits left open. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750689