https://www.taxtmi.com/caselaws?id=449294 CESTAT Ahmedabad allowed the appeal regarding classification of imported calcite powder under Chapter 26. The tribunal held that test reports from laboratories lacking proper testing facilities cannot be relied upon for goods classification decisions. Following precedent from an identical case involving another party versus C.C. Mundra, the tribunal found that CRCL Kandla laboratory admittedly lacked facilities to test calcite powder at the relevant time. The impugned order was set aside as it had no merit, with the tribunal concluding that classification decisions cannot be based on test reports from inadequately equipped laboratories. 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 CESTAT Ahmedabad allowed the appeal regarding classification of imported calcite powder under Chapter 26. The tribunal held that test reports from laboratories lacking proper testing facilities cannot be relied upon for goods classification decisions. Following precedent from an identical case involving another party versus C.C. Mundra, the tribunal found that CRCL Kandla laboratory admittedly lacked facilities to test calcite powder at the relevant time. The impugned order was set aside as it had no merit, with the tribunal concluding that classification decisions cannot be based on test reports from inadequately equipped laboratories. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449294