2006 (2) TMI 413

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....y, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants had imported goods declared as "man-made embellishment roll (ri....

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....cordingly, show cause notice was issued to the party. In reply to the show cause notice, the party asserted that coating over embellishment roll was definitely not visible to the naked eye. They also contested the above test report and requested for retest of the goods. The original authority rejected the request for retest and classified the goods under SH 5903.90 on the basis of the Chemical exa....

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.... that the party did not have any counter test result or documentary evidence to dispute the fact reported by the Chemical examiner. We are at a loss to understand the Joint Commissioner's rationale behind the rejection of the importer's request for retest. Sample was got tested at the request of the importer. Hence, it cannot be expected that the importer must have rival test result with him. When....