https://www.taxtmi.com/caselaws?id=41655 The Court quashes the Assistant Collector's orders and consequential demands in a case concerning the classification of blended spun yarn under tariff Item 18 III(i) or (ii). The petitioners alleged a violation of natural justice due to inadequate hearing opportunities. The Court emphasizes the need for factual inquiries to determine the presence of man-made fiber of non-cellulosic origin in the petitioners' product. While refraining from a definitive ruling on the substance, the Court directs a fresh consideration with proper hearing opportunities and provisional clearance based on the petitioners' classification. The Assistant Collector is reminded to act independently and objectively. en-us Tue, 14 May 1985 00:00:00 +0530 Sat, 05 Jun 2010 11:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41655 The Court quashes the Assistant Collector's orders and consequential demands in a case concerning the classification of blended spun yarn under tariff Item 18 III(i) or (ii). The petitioners alleged a violation of natural justice due to inadequate hearing opportunities. The Court emphasizes the need for factual inquiries to determine the presence of man-made fiber of non-cellulosic origin in the petitioners' product. While refraining from a definitive ruling on the substance, the Court directs a fresh consideration with proper hearing opportunities and provisional clearance based on the petitioners' classification. The Assistant Collector is reminded to act independently and objectively. Case-Laws Central Excise Tue, 14 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41655