https://www.taxtmi.com/caselaws?id=114001 Imported goods declared as Ascorbyl Polyphosphate were claimed to qualify for concessional duty under Notification No. 23/98, and the record showed that this item was specifically listed in the notification. The departmental view was only that the sample contained phosphorus-bearing organic compounds, but no test report was produced and there was nothing to show that a chemical test had in fact been carried out. On that material, the denial of notification benefit was not supportable at the interim stage, and a strong prima facie case was found for waiver of pre-deposit and stay of recovery. en-us Mon, 19 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114001 Imported goods declared as Ascorbyl Polyphosphate were claimed to qualify for concessional duty under Notification No. 23/98, and the record showed that this item was specifically listed in the notification. The departmental view was only that the sample contained phosphorus-bearing organic compounds, but no test report was produced and there was nothing to show that a chemical test had in fact been carried out. On that material, the denial of notification benefit was not supportable at the interim stage, and a strong prima facie case was found for waiver of pre-deposit and stay of recovery. Case-Laws Customs Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114001