1987 (10) TMI 288

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....er per : K.L. Rekhi, Member (T)]. - The appellants imported a consignment of Tin Mill Black Plate Seconds. On test by the Custom House Laboratory, the Collector found that the goods had got a thin layer of chromium and hence they were classifiable as Tin Free Steel and not as Tin Mill Black Plate as declared. He further found that Tin Free Steel of UK origin imported by another importer, M/s. Sha....

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....hat they had repeatedly asked the Collector to get the goods retested by an independent laboratory like IIT, National Metallurgical Laboratory, Jamshedpur, National Test House, Alipur or the Central Revenues Control Laboratory, New Delhi, that the Collector had allowed such re-test in the case of two other importers similarly placed and that the re-test results had gone in favour of those importer....