https://www.taxtmi.com/caselaws?id=387212 Incomplete and unreliable laboratory testing could not displace the importer's claimed classification of the goods as natural calcite powder. Because the departmental report omitted a material parameter, particle size, and the available oil absorption value alone was insufficient to establish that the goods were precipitated calcium carbonate, the department's classification was not sustained. The Tribunal followed the earlier view that exemption cannot be denied on the basis of incomplete testing where the goods are not shown to fall outside the claimed tariff entry. The goods were treated as natural calcite powder, and the classification, duty demand, confiscation and penalties were set aside. en-us Tue, 09 Apr 2019 00:00:00 +0530 Sat, 07 Nov 2020 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387212 Incomplete and unreliable laboratory testing could not displace the importer's claimed classification of the goods as natural calcite powder. Because the departmental report omitted a material parameter, particle size, and the available oil absorption value alone was insufficient to establish that the goods were precipitated calcium carbonate, the department's classification was not sustained. The Tribunal followed the earlier view that exemption cannot be denied on the basis of incomplete testing where the goods are not shown to fall outside the claimed tariff entry. The goods were treated as natural calcite powder, and the classification, duty demand, confiscation and penalties were set aside. Case-Laws Customs Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387212