2017 (6) TMI 1014

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....r (AR), for Appellant Shri Amit Awasthi, Advocate,  for Respondent ORDER The issue in both the Applications for Stay is arising out of a common impugned Order-in-Appeal No. NOI-CUSTM-000-APP-0340 & 0341-2015-16 dated 08.03.2016. Therefore, present applications are taken together for decision. 2. The present Applications for Stay are filed by Revenue with a prayer to stay operation....

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....arbonate or not & (iii) for analysis and verification that the goods were as per description given. On the basis of test reports issued by CRCL, the proper Officer of Customs finalized the classification of the said imported goods as "precipitated or processed Calcium Carbonate i.e. other than Natural Calcite Powder or Chalk-Natural Calcium Carbonate" falling under CTH 28365000 of the Customs Tari....

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....he effect that "by chemical methods it is not possible to distinguish Natural Calcium Carbonate & Precipitated Calcium Carbonate" & "X-ray    diffraction        provides  information on the crystalline/ amorphous nature of a material". The respondent also claimed before the Id. Commissioner (Appeals) that CRCL, Delhi returned several samples o....

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....ard the Id. D. R. , who has presented the ground for Application for stay. He has reiterated the ground that the CRCL has given its valued opinion with regard to nature and properties of imported goods after testing the required parameters and as such the findings of the impugned Order-in-Appeal dated 08.03.2016 in question are not sustainable. 4.  Heard the Id. Counsel for the appellant w....