2016 (1) TMI 327

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..... tured by the assessee, under Heading 5402.61 and 5401.62, rejecting the contention of the Revenue that these goods are classifiable under Heading 5402.31 and 5401.32. These proceedings were initiated as a result of one letter written by the Revenue to the assessee asking the assessee to classify the goods under Heading 5402.31 and 5401.32. At the same time, we find that the Department had also iss .....

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..... ts from the different laboratories were obtained thereupon and these test reports concluded that the samples drawn were not considered to be textured yard. We make it clear that it would be open to both the parties to rely upon the respective material which, according to them support their respective case and on that basis the Adjudicating Authority shall decide the matter on merits. 3. The .....

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