2003 (9) TMI 428

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....ant Kothikar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The case of the Department is mainly based on the allegation that the yarn sought to be exported on Shipping Bill No. 007264, dated 4-1-1984 has been made out of acrylic waste and not from first quality acrylic fibre. The case has been argued at length by Shri S.P. Goyal, partner of the appella....

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....uring the cross-examination. He refers to certificate obtained from the Ludhiana Spinners Association stating that there is no method of array to determine whether the yarn is of waste or prime fibre. Even the reply dated 5-12-2002 received from the Textile Committee states that there is no system prescribed in any book to test the yarn by array system. The certificate dated 11-7-1984 from BTRA al....

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.... Textile Committee which is admittedly not prepared by textile experts, nor has the Committee given reference to any authoritative texts based on which the finding has been given. On the other hand, BTRA, SASMIRA and Ludhiana Spinners Association have opined in favour of the appellants to the effect that there is no array method reported to have been used by the Textile Committee officers to deter....