2011 (9) TMI 599

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....nbsp; JUDGEMENT   Hemant Gupta:   This order shall dispose of above said five appeals filed under Section 130 of the Customs Act, 1962 arising out of common order dated 7.11.2008 passed by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi (for short "the Tribunal").   The appellant, Revenue has claimed the following identical questions of law ion all these appea....

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....report concluded that the goods are classifiable under Chapter Heading 5407 5290 and that such goods are liable to confiscation. But since the goods have been released provisionally, the differential duty was claimed. The Tribunal accepted appeal holding that test reports relied upon by the revenue was not conducted as per the protocol specified in Explanatory Notes.   The revenue relied upo....

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.... Revenue and the Assessee, returned a finding that the departmental laboratory has not used standard method prescribed to check the textured nature of filament under American Standard for Testing Material and that the protocol prescribed under the explanatory notes has not been followed, the relevant portion was also reproduced in the order. The Tribunal recorded a finding that the chemical examin....