2018 (2) TMI 1573

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....ted by recently issued CBEC Circular No.  43/2017-Cus dated 16/11/2017 and therefore, both the appeals may be taken up for decision. With the consent of Revenue the main appeals were taken up for hearing and decision. 2. The brief facts of the case are that M/s Pavas Polychem Pvt. Ltd. (hereinafter referred as the appellant ) filed two Bills of Entry on 25/09/2014 & 30/09/2014 at ICD, JRY Kanpur by declaring the goods imported by them as Natural Calcite Powder claiming classification of the same under CTH-25309030. It appeared to Revenue that the goods imported were not Natural Calcite Powder but they were Processed Calcium Carbonate Powder and therefore, the goods were detained and samples were drawn and sent to Central Revenue Con....

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....he case of M/s Rathi Enterprises, Delhi had set aside the Order-in-Original therein and Revenue was directed to get the samples retested from any laboratory other than CRCL, New Delhi. The appellant also submitted before the Original Authority in the said reply to Show Cause Notice that they requested on 09/07/2015 & 10/07/2015 for furnishing the Test Report in Original and that the DRI Authorities through letter dated 28/08/2015 informed them that as informed earlier, for retesting procedure should be followed. They, further submitted that this Tribunal had recorded in the above stated case of M/s Rathi Enterprises that representative samples were drawn and sent to CRCL Laboratories and that CRCL did not have equipment to test the said sam....

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....l Calcite Powder at Sr. No. 16 of Annexure to the said Circular the laboratory selected is National Metallurgical Laboratory (NML), Jamshedpur & Chennai which functions under the Ministry of Science & Technology. He has submitted that on the basis of test report of samples drawn from the consignments for which Bills of Entry were filed on 25/09/2015 & 30/09/2015 the classification and valuation of earlier consignment imported by the same importer were also adjudicated through impugned Order-in-Original and applying test report to such consignments which were not the consignments for which the representative samples were drawn the test report cannot be applied in that manner and therefore, the entire adjudication order in respect of past con....