https://www.taxtmi.com/caselaws?id=117779 DEPB credit for export of Acetic Acid Glacial could not be denied where the schedule described the product without prescribing any purity norm. Even if 99.8% purity were assumed to be relevant, the Customs House Laboratory reports were inconsistent and showed widely different results on two occasions. The consignee's certificate stating that the goods tested at 99.8% purity was not shown to be false or fabricated, so the Department's adverse inference was unjustified. On that basis, the denial of DEPB credit was held unsustainable and the assessee's claim was accepted. en-us Thu, 16 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117779 DEPB credit for export of Acetic Acid Glacial could not be denied where the schedule described the product without prescribing any purity norm. Even if 99.8% purity were assumed to be relevant, the Customs House Laboratory reports were inconsistent and showed widely different results on two occasions. The consignee's certificate stating that the goods tested at 99.8% purity was not shown to be false or fabricated, so the Department's adverse inference was unjustified. On that basis, the denial of DEPB credit was held unsustainable and the assessee's claim was accepted. Case-Laws Customs Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117779