2008 (9) TMI 248

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....Order]. - The appellants M/s. Prachi Silks, challenges the demand of Anti-Dumping Duty (ADD) of Rs. 1,44,101/- made in the impugned order. The original authority had raised the demand on the ground that, on test of a sample drawn from one of the two lots comprising the consignment of Mulberry Raw Silk of Chinese origin was found to be 2A grade as against the declared 5A grade. In the impugned orde....

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....tracted ADD. On the request of the appellants, samples were drawn by CSTRI from the first lot afresh and the second lot. On test it was found that both of them were 3A grade. Mulberry Raw Silk of 3A grade does not attract ADD. However, the original authority chose to follow the first test result in respect of the first lot to assess the goods contained in that lot. Hence, the impugned demand. 3....

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....dered the facts of the case and the rival submissions. As the consignment comprised two lots, samples were required to be drawn from both the lots. However, sample was drawn only from the first lot. When such a course is followed, the test result should be applied to the entire consignment. The lower authorities had chosen to adopt the test result of one sample from the first lot to assess the ent....