Best Trade Solution

L/C stipulates name of goods as fabric and quality as 90% cotton. L/C also asks for certificate of quality issued by SGS. In the presented SGS document, the issuing bank notices that the result of the survey is 80% cotton. Can the issuing bank treat this as a discrepancy?

of course its a discrepancy.
article 14 of UCP 600

d. Data in a document, when read in context with the credit, the document itself and international standard banking practice, need not be identical to, but must not conflict with, data in that document, any other stipulated document or the credit.