2016 (4) TMI 536

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....hakar JUDGMENT This appeal was filed by the Revenue under Section 130 of the Customs Act, 1962 and it was admitted on 30.7.2010 on the following two substantial questions of law : "(i) Whether the order of the CESTAT upholding the qualified and conditional second test report is correct as against the unqualified/ unconditional report done based on the testing of samples by competent testing aut....

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....ti dumping duty on the import of mulberry raw silk of 2A Grade and below, originating or exported from China. Since the invoice produced by the respondent declared the silk to be of 3A Grade, no anti dumping duty was leviable. However, samples were drawn from the consignment and sent to the Central Silk Technological Research Institute, Bangalore by the Department. The laboratory, vide its report ....

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....thout reserving any right to rely upon the first test report, it is not open to the Department to contend that the second test report ought to be dumped. 7. The contention of the learned counsel for the appellant/Department is that the second test report was a qualified and a conditional one. 8. But unfortunately, we do not see any condition attached. The samples sent for the second test had als....