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Authority Uses Chemical Examiner's Report to Classify Goods Under Central Excise Tariff, Ensuring Compliance with Legal Provisions.

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Full Text of the Document

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....Delegation of power of adjudication to the chemical examiner - It is the responsibility of the Adjudicating Authority to take chemical examiner’s report and apply it to the facts and provisions of law and the entries in the Central Excise Tariff and decide classification of the goods - AT....