2024 (2) TMI 445

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....ws:- Sr. No Chapter No. Samples to be referred Suggested Laboratories 9 26 6. Lime Stone 7. Quick Lime 8. Dolomite 9. Natural Calcite Powder 10. Oliflux 11. Chalk 1. National Council for Cement and Building Materials (Under the Administrative Control of Ministry of Commerce & Industry, Govt. Of India) Ballabgarh (Haryana) 2.1 She relied on the decision of Tribunal in the case of Acme Micronised Minerals Vs. C.C., Mundra, therein same product was tested by Chemical Laboratory, Kandla and appeal was allowed rejecting the test report. 3. Learned AR relies on the impugned order. 4. We have considered the rival submissions. We find that identical case has been decided in the case of Acme Micronised Minerals Vs. C.C., Mundra vide Final Order No. A/10044/2024 dated 03.01.2024 wherein following has been observed as follows:- "4. On careful consideration of the submission made by the both the sides and perusal of record, we find that it is admitted that at the relevant time when the CRCL, Kandla has under taken the testing of imported goods in question i.e. Calcite Powder the said laboratory did not have the facilities to test such pr....

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....rnace Oil  1. NTPC Energy Technology Research Alliance (NETRA), NTPC Ltd. Address : Plot No. E-3 Ecotech-II, Greater Noida Gautam Buddha Nagar, Pin - 201308, Uttar Pradesh 2. Central Coal Testing & Research Laboratory Western Coalfields Limited Address : Nara Nari Road, Kalpana Nagar, P.O. Uppalwadi Nagpur, Pin - 440 026, Maharashtra 3. MSME Testing Centre, 65/1 GST Road, Guindy, Chennai, Pin - 600032 Tamil Nadu   From the above circular, it can be seen that the CRCL- Vadodara or CRCL Delhi were not equipped laboratory with the facilities to test the furnace oil. Even prior to the above circular as per Circular No. 43/2017-Cus dated 16.11.2017, the facilities to test the goods in question that is waste oil/furnace oil was not available with the CRCL- Vadodara or Delhi, the said Circular is also reproduced below: Circular No. 43/2017-Cus., dated 16-11-2017 F. No. 401/243/2016-Cus. III Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Forwarding of samples for testing to the Outside Laboratories - Regarding. It has co....

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.... Customs are requested to issue suitable Public Notice based on aforementioned guidelines, prescribing detailed procedures for empanelment of laboratories, techniques for drawing & dispatching of samples, mechanism to receive online reports etc., for guidance of all concerned. 6. Difficulty faced, if any, may be brought to the notice of the Board. ANNEXURE I Sl. No. Chapter No. Samples to be referred Suggested Laboratories (1) (2) (3) (4) 10 27 19. Coking Coal     20. Steam Coal       21. Solvent C-9     22. C-9-C-11 Liquid Paraffins     23. C-14-C-20 N Paraffins 24. Petroleum Bitumen 60/70 25. Diesel Oil 26. Waksol 9-11 A Grade 27. Thinner Off Spec       28. Waste Oil/ Sludge Oil/ Sludge Water/ Bilge Water/ Stop Water/ Furnace Oil Central Institute of Mining and Fuel Research (CIMFR), Nagpur (Under Ministry of Science & Technology) CSIR-CIMFR, Barwa Road, Dhanbad 826015, Jharkhand, INDIA Tel : 91-326-2296004/5/6, Email : [email protected]/ [email protected]/[email protected] Central Mine Pl....

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....ated equipment. These items are listed in Annexure I annexed with this Circular. 3. Additionally, Revenue Laboratories have also acquired the facilities for testing items provided in Annexure II of this Circular. 4. Field formations may therefore first ensure with their respective jurisdictional laboratories that the testing facilities for any particular items listed in the said Circulars are not available with them before forwarding such samples to outside Laboratory(s) listed therein. 5. Principal Commissioners/Commissioners of Customs are requested to issue suitable Public notice to bring the same to notice of all concerned. 5. Difficulty faced, if any, may be brought to the notice of the Board. Sl. No. Chapter No. Name of the Samples 5 27 Steam Coal Solvent C-9 C-9-C-11 Liquid Paraffins C-14-C-20 N Paraffins Petroleum Bitumen 60/70 Diesel Oil Waksol 9-11 A Grade Thinner Off Spec Waste Oil/Sludge Oil/Sludge Water/Bilge Water/Stop Water/Furnace Oil  From the perusal of all the 3 Circulars as reproduced above, it is found that the facilities to test waste oil or furnace oil was made availab....

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.... 5. In view of the facts, we find that the test report as submitted by the party is required to be accepted. Accordingly, we accept the same and classification as claimed by the party on that basis. The appeal is therefore allowed. The appeal filed by the CHA is also accordingly allowed." This Tribunal in the case of M/s. Manikya Creations Pvt Ltd-2019 (365) ELT 130 (Tri-All.) on the identical issue passed the following order: "6. Being aggrieved, Revenue has filed the appeal on the ground that CRCL is fully equipped to test the goods. On the other hand, the appellant has referred to Circular No. 43/2017-Customs, dated 16-11-2017, clarifying - that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could be tested. Natural Calcite Powder is one of the specified product which CRCL Lab is unable to test. 7. The above fact demolishes the Revenue's case. As such, we find no merits in the Revenue's stand. Their appeal is accordingly rejected." Following the above decision of M/s. Manikya Creations Pvt Ltd, the Mumbai Bench of the CESTAT in the case of 20 M....

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....rom the date of order and that direction was not complied with and ultimately the above directions were subject to adjudication of notice dated 13.04.2018 also subject to outcome of the sample testing report by CRCL, New Delhi. Report received from CRCL, New Delhi by the authority cannot be a ground for not releasing the goods provisionally and same is subject matter of the petition. If the goods are not released, as directed in order dated 17.09.2018, the Assistant Commissioner, custom House, Hazira, Surat shall remain personally present in the court on the next date of hearing." As per above order of the Hon'ble High Court, the department vide letter dated 31.10.2018 requested the appellant to take charge of their goods the said letter is reproduced below : From the above, it is a submission of the counsel that despite accepting the High Court order, the department has not released the goods so far, therefore he also request direction to department for release of the goods immediately. We find that since the goods were supposed to be released as per the High Court order, the act of department is clearly the non-compliance with the High Court or....