https://www.taxtmi.com/caselaws?id=47073 Chemical test reports controlled the tariff classification dispute, because two later reports, including the Chief Chemist's post-inspection report, stated that the products were not silicone oil in primary form. The Tribunal treated those technical reports as the best evidence and preferred them over dealer statements in the market. The assessee's own earlier case on similar emulsions also supported the same approach under the corresponding tariff entry. On that basis, the products were held not classifiable under Tariff Item 39.10, and the assessee's classification was upheld. en-us Tue, 02 Nov 2004 00:00:00 +0530 Wed, 23 Apr 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47073 Chemical test reports controlled the tariff classification dispute, because two later reports, including the Chief Chemist's post-inspection report, stated that the products were not silicone oil in primary form. The Tribunal treated those technical reports as the best evidence and preferred them over dealer statements in the market. The assessee's own earlier case on similar emulsions also supported the same approach under the corresponding tariff entry. On that basis, the products were held not classifiable under Tariff Item 39.10, and the assessee's classification was upheld. Case-Laws Central Excise Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47073