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2011 (3) TMI 653 - AT - CustomsDemand - Classification - Custom authorities only opened 22 bales and on examination of these 22 bales it was found that 18 bales were containing cut and soiled material and remaining four bales containing tow in running length with negligible defects - The report of CRCL is not definite as the note given in the report is to the effect that in view of the material contained in the sample the whole consignments is to be carefully examined - the expert opinion is in respect of two samples taken from two bales only which shows that it fulfils the parameters to classify the goods as synthetic filament classifiable under Heading 5501 of the Customs Tariff - Decided in favour of the assessee
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