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    <title>2023 (10) TMI 79 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the petitioner&#039;s challenge to the rejection of their re-testing request for imported goods containing Polyurethane. The Court directed a fresh testing by an independent laboratory to resolve the dispute over the material composition, emphasizing compliance with prescribed procedures. The impugned order was quashed, and the matter was remanded to the respondents for re-evaluation. Both parties were instructed to cooperate in the testing process, with the petitioner bearing the costs. This decision aimed to ensure fairness and accuracy in determining liability for Anti-Dumping Duty based on conclusive laboratory findings.</description>
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      <description>The Court allowed the petitioner&#039;s challenge to the rejection of their re-testing request for imported goods containing Polyurethane. The Court directed a fresh testing by an independent laboratory to resolve the dispute over the material composition, emphasizing compliance with prescribed procedures. The impugned order was quashed, and the matter was remanded to the respondents for re-evaluation. Both parties were instructed to cooperate in the testing process, with the petitioner bearing the costs. This decision aimed to ensure fairness and accuracy in determining liability for Anti-Dumping Duty based on conclusive laboratory findings.</description>
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