1998 (5) TMI 77

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....by the Department. 2. Shri Apurva Bhattacharya, ld. Advocate, submitted that immediately after the search conducted by the Central Excise Officers, the sample of their product was tested in the appellants' lab. only and they were found to be satisfied the conditions specified in Heading 5506.21 that is the proportion of the polyester staple fibre was more than 40% by weight of the total fibre content. The samples were sent to the Chemical Examiner who in his test report also reported that polyester fibre content was more than 40% by weight. However, the Chemical Examiner subsequently under letter dated 4-7-1988 informed the Department that the contents of polyester reported in the impugned matter was on dry basis as per the calculat....

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....centage of components has to be calculated on dry mass basis. Further, NITRA in their letter dated 9-1-1990 addressed to the appellants had observed that in the analysis of blend from yarn samples, the standard regain figure applicable to the material in fibrous form make the misleading results of resultant blends of individual components, as in yarn, several factors such as count, twist, twist factor, blend, type of various fibre component can ultimately affect the standard moisture regain figure and hence in testing of yarn, method based on dry mass basis should only be followed. Finally, he submitted that there was a request for cross-examination of the Chemical Examiner which was not accepted by the adjudicating authority. He therefore,....