2024 (3) TMI 1186

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.... HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Vikas Mehta , Consultant for the Appellant Shri Anoop Kumar Mudvel , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The facts as briefly stated leading to the present appeals are that the Appellant M/s Kiran Minerals had filed shipping bill No. 2507560 dated 05.03.2019 for clearance of goods declared as 'Abrasive Mesh' cl....

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....llant and that the Chemical Examiner has relied only on basic properties of almandine to classify the same as natural Garnet(Almandine in the form of Iron Aluminium Silicate). He further submits that the request of Appellant to retest the remanent sample lying in the custody of the department has not been paid heed to by the lower authorities nor were they provided with an opportunity to cross - e....

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....'Natural Garnet' as assessed by the Department. We observe that the Learned Commissioner (Appeals) while deciding the classification of the disputed goods under heading 2513 20 30 has not given any finding as to why the Appellant was not given an opportunity to cross examine the Chemical Examiner so as to determine what are the properties of the goods of the Appellant that correspond to the said c....