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2016 (10) TMI 514 - AT - Central ExciseClassification of the side trimmings of laminated, impregnated and coated fabrics - under heading 59.03 or otherwise - clearance by the appellant as waste describing them as foam patti - damaged or sub-standard textile fabrics. - Held that:- We find that the first appellate authority has relied upon the Deputy Chief Chemist s report to hold that these items are classifiable under chapter 59.03. We find that the Chemical Examiner s report is totally inconclusive and in fact in any way supports the contentions of the appellant inasmuch, the Chemical Examiner has held that the sample is in the form of strips of non-uniform width (ranging from 6 mm to 1 cm). If this is the description of the sample sent to the Chemical Examiner, then it is very clear that these products cannot be classified as laminated textile fabrics. In view of the foregoing, we hold that the demands confirmed by the lower authorities in the case in hand are unsustainable and liable to be set aside and we do so.
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