https://www.taxtmi.com/caselaws?id=86396 An exemption claim for imported brass scrap could not be rejected on the basis of an adjudicator's private inference from an untested discussion with laboratory staff, especially where the importer had not been put on notice of that material. The evidence on record was incomplete, because the chemical report recorded copper, lead, zinc and tin but did not specify the zinc content, and the supplier's fax did not conclusively support the claim. The matter was therefore remanded for de novo adjudication confined to the exemption issue under Notification No. 319/88-Customs, with the earlier clearance under OGL left undisturbed as it had attained finality. en-us Thu, 06 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86396 An exemption claim for imported brass scrap could not be rejected on the basis of an adjudicator's private inference from an untested discussion with laboratory staff, especially where the importer had not been put on notice of that material. The evidence on record was incomplete, because the chemical report recorded copper, lead, zinc and tin but did not specify the zinc content, and the supplier's fax did not conclusively support the claim. The matter was therefore remanded for de novo adjudication confined to the exemption issue under Notification No. 319/88-Customs, with the earlier clearance under OGL left undisturbed as it had attained finality. Case-Laws Customs Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86396