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Issues: Whether the denial of the importer's request for re-testing of the sample was justified and whether the matter required reconsideration by the adjudicating authority after such re-testing.
Analysis: The request for re-testing had been made after the first test report and the governing circular on re-testing of samples states that the facility is generally not to be denied in the ordinary course and that any denial must be for reasonable grounds recorded in writing. The rejection of the request did not satisfy that standard. As the dispute on classification and valuation turned on the test result, the matter required fresh consideration after affording re-testing of the sample.
Conclusion: The denial of re-testing was not sustained and the matter was remanded to the adjudicating authority for decision afresh after causing re-testing of the samples.