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2014 (2) TMI 925 - CESTAT NEW DELHIClassification of goods - whether the goods imported are classifiable as ‘other multiple folded or cabled artificial yarn’ under sub-heading no.54034990 of the Tariff or as ‘chenille yarn’ under sub-heading no.56060090 - Held that:- whether the yarn, in question, is chenille yarn covered by heading 5606 of Chapter 56 of HSN or is polyester filament yarn covered by heading no.5403 of the HSN has to be decided by testing. In this regard while NITRA in its report has categorically stated that the yarn, in question, is not chenille yarn, and on the basis of this report classification under Heading no.5606 (sub-heading 56060090) is ruled-out, the report of the CRCL is inclusive as it is silent as to whether the characteristics of the yarn, in question, are those of chenille yarn and it does not give any conclusion. We do not accept the Revenue’s plea that preference should be given to the report of Textile Committee or CRCL as compared to the report of NITRA. Therefore, it is the report of NITRA, which would have to be relied. If the adjudicating authority had doubts about the correctness of the report of NITRA, he could have called the chemical examiner of NITRA for cross examination for ascertaining as to which testing method has been adopted and what is the basis for his conclusion, but his has not been done - Decided against Revenue.
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