TaxTMI 
TaxTMI 
2018 (7) TMI 1227
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.... to have imported Natural Ground Calcium Carbonate e.g. Calcite and Chalk Powder which is classified under Ch. 25 of the Customs Tariff e.g. Calcite (25309030), Chalk (25090000). On 04.06.2013 some samples of the imported consignment of similar product were sent by the customs authorities, ICD Loni, vide Test Memo Nos. 208 dated 04.06.2013, 210 dated 12.06.2013 and 211 dated 12.06.2013 to CRCL, New Delhi. However, the samples were returned back by the CRCL with their covering letter where in they admitted that they do not possess the facility to conduct the test of Natural Calcium Carbonate and returned the samples to the Custom authorities. The ICD-Loni again sent the samples of Natural Calcium Carbonate to CRCL Delhi vide test Memo No. 25....
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....aid samples of same commodity i.e. Chalk Powder. Accordingly, Spectro Analytical Labs Ltd. replied to all the 10 queries enquired by Customs, ICD-Loni in their Test Memo including those mentioned at serial No. 9 & 10 of the Test Memo and categorically distinguished the crystalline structure of the samples by using XRD and SEM and identified the sample as Natural Uncoated Ground Calcium Carbonate. The ICD-Loni, again sent samples for testing to CRCL despite the fact that CRCL, New Delhi was not equipped with testing equipments to test the samples and even the request of the department for testing was earlier turned down by CRCL, New Delhi. The Test Memo No. 112 dated 24.3.2014 contained 10 queries, similar to the earlier Test Memos sent to t....
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....e aforesaid application was disposed of by the same chemical examiner Mr. S.K. Singh by stating that no Indian Standard Method was available to test calcite powder/natural calcium carbonate. In the meantime, the appellant managed to get the copies of the information from one of their business colleagues of similar commodity at ICD-Loni, under the RTI Act from the customs authorities at Chennai and Nhava Sheva, Maharashtra, who by their orders dated13.01.2014, 16.01.2014, 24.06.2014 and 26.06.2014 held that X-Ray Diffraction, Atomic Absorption Spectrometry (AAS) tests etc. have to be carried out of differentiating between Natural Calcium Carbonate (Calcite Powder), Synthetic (Coated) Calcium Carbonate & Precipitated Calcium carbonate. The ap....
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....;. All importers again preferred an appeal before Hon'ble Allahabad High Court against the order of the Commissioner, ICD-Loni. The Hon'ble Court, this time, referred the matter to CESTAT to decide the issue of retesting the samples by any Lab other than CRCL. Consequently, the CESTAT, New Delhi has decided a case of M/s Rathi Enterprises, 3451-B, Main Hansapuri Road, Delhi vide its Final Order No. A/50137/2015-SM(BR) dated 19.01.2015. In the instant case, the Commissioner of Customs & Central Excise, Noida vide its O-I-O No. 02/CUS/Commr/Noida/2014-15 dated 07.11.2014 had rejected the request of the party to allow them to get their samples tested in any laboratory other then CRCL. The CESTAT vide aforesaid order has held that the samples b....