2007 (7) TMI 124

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....lants claiming the same to be Nylon Fabrics coated with Polyurethane. It was the claim of the appellants that since coating was visible to the naked eye, the impugned goods should be classified under Heading 59.03. The Department has classified the impugned goods under Heading 54.07 on the ground that the coating is not visible to the naked eye. 3. When the matter was last heard on 15-6-07, the....

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....d the samples drawn by DRI officials and sent to the Chemical Laboratory of the Custom House, were duly analysed following a method prescribed by the Director, C.R.C.L., the details of which were explained in a letter from Director (Revenue Laboratories) to the Additional Director General, DRI, vide his letter dated 16-10-01. The Joint Director clarified that the sample was dissolved in 1:1 Hcl so....

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....isible to the naked eye. 6.1 After hearing both sides and taking into account the clarifications given by the concerned Joint Director, CRCL as well as the Assistant Director of the Textile Committee, we find that the testing done by the Director, CRCL both at the level of Chemical Examiner and at the level of the Joint Director including the testing done in presence of the DRI officials, are r....