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    <title>1994 (11) TMI 267 - CEGAT, NEW DELHI</title>
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    <description>A Rubber Board certificate was admitted on record as additional evidence in remanded proceedings concerning whether a hose sample was made of vulcanised rubber. Objections that the document was belated, that the sample was not shown to have been drawn in the presence of officers, and that the test basis was not disclosed did not prevent admission at this stage. The evidentiary value of the certificate was expressly left open for determination at the final hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84228</link>
      <description>A Rubber Board certificate was admitted on record as additional evidence in remanded proceedings concerning whether a hose sample was made of vulcanised rubber. Objections that the document was belated, that the sample was not shown to have been drawn in the presence of officers, and that the test basis was not disclosed did not prevent admission at this stage. The evidentiary value of the certificate was expressly left open for determination at the final hearing.</description>
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