2006 (6) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,13,29,497/-. The applicant made import of fabric and cleared the same as fabric of non-texturised polyester filament and claimed the Custom Tariff classification No. 54076190 and claimed the benefit of Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eir opinion and opined in favour of the Revenue. The Contention is that even on queries raised by the Revenue, the Government Central Textile Institute again opined that fabric is of non-texturised polyester filament. The contention is that in view of this situation when there are contradictory test reports, the applicants asked for cross-examination of the experts and the same was denied. The con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for test is in favour of the Revenue. The other two test reports were against the Revenue and on queries raised by the Revenue, the Central Textile Institute committee changed his opinion. In these circumstances, the denial of cross-examination is not sustainable. Prima facie, the applicant has a strong case in their favour, therefore, the pre-deposit of whole of the duty is waived for hearing of....