Tribunal Dismisses Appeal on Misclassified Imports; Upholds CRCL Report as Basis for Goods Release.

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....Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a contradictory test report from CPPRI, Saharanpur, which found the ash content to be less than 8%. However, the ash content is irrelevant for the classification under Chapter 48.02, where the criteria is mechanical wood pulp content. The CPPRI report contradicted the department's own CRCL, Pusa report, which was initially accepted. The department failed to provide evidence supporting the CPPRI report, including details of sample testing procedures. The Tribunal held that the CPPRI report was an afterthought, obtained without following proper procedures and without giving the importer an .........