Re-testing of imported sample confined to Central Revenue Control Laboratory for determining exemption eligibility

Re-testing of the imported sample, where exemption depended on ash content, was confined to the Central Revenue Control Laboratory, New Delhi. The procedure for re-testing retained samples was available, and there was no objection to testing through that laboratory; therefore, permission to use the National Test House, Alipore, or any other autonomous laboratory was modified. The final decision was to follow the re-test report from the Central Revenue Control Laboratory.

---

---

Issues: Whether the re-testing of the imported sample, if directed, had to be carried out only through the Central Revenue Control Laboratory, New Delhi, and not through any other laboratory.

Analysis: The importer's entitlement to exemption depended on the ash content of the LAM Coke. Since a procedure for re-testing of retained samples was available and there was no objection to testing through the Central Revenue Control Laboratory, the direction of the lower appellate authority permitting re-testing by the National Test House, Alipore or any other autonomous laboratory was modified. The accepted course was confined to re-testing through the Central Revenue Control Laboratory, New Delhi, with the final decision to follow the re-test report.

Conclusion: Re-testing was directed to be done only through the Central Revenue Control Laboratory, New Delhi.

---