2006 (10) TMI 345

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..... nt. [Order per : S.S. Kang, Vice-President (for the Bench)]. Heard both the sides. The applicant filed this application for waiver of differential duty and penalty. The dispute in this case is whether the imported fabric is composed of textured multifilament yarn of polyester or not. The contention of the applicant is that fabric is not composed of textured multifilament yarn whereas the .....

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..... rishna Business Home v. CCE, Delhi-IV, Appeal No. C/534/06. 3. We find that no doubt the test report of CRCL in respect of sample is that fabric is composed of textured multifilament yarn. However, in the cross-examination, Chemical Examiner of CRCL admitted that the sample was tested in the general lab condition and not in conditioned temperature, humidity or pressure. The HSN Explanatory notes .....

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