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2008 (4) TMI 116 - CESTAT, CHENNAIImported good “Alpha Cellulose” - Chemical Examiner certified the goods to be “composed of cellulose and to be other than pulp” - sample satisfied “the definition for cellulose powder” – appellant claiming it as “chemical wood pulp”, is not acceptable - Examiner’s report based on the analytical certificate supplied by the party cannot be assailed by them - uphold the classification u/h 39.12 and SH 3912.90 of CTA Schedule - assessee is liable to pay differential duty accordingly
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