https://www.taxtmi.com/caselaws?id=49751 Micro cellular rubber sheets manufactured with EVA were discussed in the context of tariff classification between synthetic rubber and plastic goods under Chapter 40. The classification depended on the prescribed statutory tests, but the sample examined was drawn from finished goods rather than a proper sample meeting the conditions in Note 4, so the test report could not safely support the entry adopted. The adjudicating order also lacked adequate reasons on customer confirmations and duty quantification. The matter therefore required retesting of a proper sample and fresh, reasoned adjudication on classification, duty liability and the evidence, after hearing the assessee and following natural justice. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49751 Micro cellular rubber sheets manufactured with EVA were discussed in the context of tariff classification between synthetic rubber and plastic goods under Chapter 40. The classification depended on the prescribed statutory tests, but the sample examined was drawn from finished goods rather than a proper sample meeting the conditions in Note 4, so the test report could not safely support the entry adopted. The adjudicating order also lacked adequate reasons on customer confirmations and duty quantification. The matter therefore required retesting of a proper sample and fresh, reasoned adjudication on classification, duty liability and the evidence, after hearing the assessee and following natural justice. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49751