Chartered Engineer Certificate Dismissed as Afterthought in Duty Assessment Case; Expert Opinions Vital in Excise Matters.

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....Demand of differential duty - Similar Goods - The Chartered Engineer certificate has been brushed aside by the Commissioner (Appeals) stating that it is merely an after-thought. The Commissioner (Appeals) has failed to note that it is an opinion given by an expert and unless there is some evidence to rebut such opinion, the certificate issued by the Chartered Engineer cannot be discarded in toto. - AT....