https://www.taxtmi.com/caselaws?id=449294 Where a Customs laboratory lacks the facilities to test calcite powder, its chemical test report cannot be treated as a reliable basis for reclassifying imported goods. The Tribunal followed its earlier decisions and, applying Board circulars on forwarding samples to outside laboratories, treated those circulars as binding on departmental officers. As the relevant revenue laboratories lacked the necessary testing capability during the material period, the reclassification based only on that defective testing was held unsustainable, and the importer's original classification was accepted. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449294 Where a Customs laboratory lacks the facilities to test calcite powder, its chemical test report cannot be treated as a reliable basis for reclassifying imported goods. The Tribunal followed its earlier decisions and, applying Board circulars on forwarding samples to outside laboratories, treated those circulars as binding on departmental officers. As the relevant revenue laboratories lacked the necessary testing capability during the material period, the reclassification based only on that defective testing was held unsustainable, and the importer's original classification was accepted. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449294