2011 (2) TMI 22

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....ram The application for early hearing of the above appeal is allowed as we find that the issue in dispute stands covered by the earlier order in M/s.Lukkad Impex & Others Final Order No.1121 to 1123/10 dt. 7.10.2010. We, therefore, take up the appeal itself for final hearing today.   2. The issue relates to clearance of goods described as children toys . The department is of the view that ....

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....cility to test the goods. It has been held that representative samples may be sent for testing to any of those testing laboratories and in the event of getting conformation from the laboratories, the toys shall be released. In that case, since the goods were still with the department, therefore, the Bench directed the assessees to send representative samples to any of those certified laboratories ....