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2009 (12) TMI 532 - AT - Central ExciseClassification of goods - product to be Organic Composite Solvent, classified the product under Chapter sub-heading 3814 00 10 of the First Schedule of Central Excise Tariff Act, 1985 duty payable @ 32% advalorem - show cause notice came to be issued requiring the appellants to explain as to why the product should not be classified under Chapter sub-heading 2710 1113 duty @ 16% - Commissioner to ascertain the use of the product in question as fuel in spark ignition engine not only on the basis of technical reports but also from the practical and commercial points of view – Held that: - reports obtained from private persons could be manipulated or influenced by the persons obtaining such report - test report of Chemical Examiner and Chief Chemist, unless demonstrated as erroneous, cannot be lightly brushed aside - without proper analysis of the materials on record and without giving opportunity to the parties to test veracity of the opinion of the experts placed on record the adjudicating authority in undue haste jumped to the conclusion about the classification of the product in question - set aside and the appeal is al lowed.
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