2023 (5) TMI 1288

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....OMESH ARORA For the Appellant : Shri P.D Rachchh, Shri Dhaval K Shah, Advocates appeared For the Respondent : Shri Himanshu P Shrimali, Superintendent (AR) appeared ORDER SOMESH ARORA We are concerned with the goods imported by the appellant M/s. Chem Plast, stated to be „un-coated calcite powder‟ falling under Heading No. 25309030. Party has accordingly claimed classifi....

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....e re-test again. Still there was no response from the Department, the party brought eventually its own test report through Delhi Test House dated 24.12.2013, which was prior to their letter of request indicating said item was nothing but "un-coated Natural calcite powder" as stated by them. When the matter came up for adjudication before Lower Authorities, it was pointed out that the party had bro....

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....r No. 43/2017-Cus dated 16.04.2017, which indicates that in relation to "Natural calcite powder‟‟, the CRCL Laboratories is not having the requisite facilities and therefore out side test are required to be done. The main point of contention of the advocate was when CRCL, Kandla was not having the facility and department itself permitted test from outside laboratories. The report of th....

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....ated that this item was different from the one claimed by the importer and therefore the order was justified as well as classification correctly considered. 4. We find from the factual matrix that at the relevant time Kandla port CRCL laboratory, was not having requisite test facility, even as per the case laws cited as well as the CBEC Circular. Further, once a report was received by the party....