https://www.taxtmi.com/caselaws?id=445933 Where imported vegetable oil is sampled and tested after inordinate delay, a later laboratory report may be rejected if the delay could alter carotene content and the report no longer reflects the goods at the relevant time. On that basis, the later test result was held unreliable for disturbing the original classification and for denying the claimed exemption. The classification adopted by the adjudicating authority and the notification benefit were sustained, and the Revenue challenge failed. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445933 Where imported vegetable oil is sampled and tested after inordinate delay, a later laboratory report may be rejected if the delay could alter carotene content and the report no longer reflects the goods at the relevant time. On that basis, the later test result was held unreliable for disturbing the original classification and for denying the claimed exemption. The classification adopted by the adjudicating authority and the notification benefit were sustained, and the Revenue challenge failed. Case-Laws Central Excise Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445933