2009 (1) TMI 595

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..... Member (J)]. Heard the learned DR on behalf of the Revenue. None appeared on behalf of the Respondent despite issue of notice. 2. The respondent filed Bill of Entry No. 000991 dated 19th May, 1999 for clearance of Acrylic soft waste for home consumption. The goods were examined by the Customs officers and found to be Acrylic Tow. Subsequently, the goods were examined by the Committee of of .....

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..... n favour of the respondent. It is also observed that one textile expert examined the cargo and opined that the material under reference is Acrylic Soft Waste. The Adjudicating authority classified the imported goods as Synthetic Staple Fibre of Acrylic under sub- heading 5506.30 of the Customs Tariff Act, 1975 as against Acrylic Soft Waste falling under Sub-heading 5505.10 as claimed by the respon .....

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..... he findings of the Commissioner is reproduced below :- In view of foregoing discussions and keeping in view the fact that the sample could not be retested, veracity of the chemical examiner s report comes under doubt and the same cannot be relied upon for deciding the issue. Now the only option is that the issue be decided on the basis of re examination report dated 5-6-99, report of the Punj .....

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