Imported goods classified under incorrect tariff heading, appellants denied opportunity for...

Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses. .....

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