TaxTMI 
TaxTMI 
2000 (8) TMI 181
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....ur appeals raise same question and relate to certain shipping bills for export of consignments declared to be goods to be exported as finished leather. Samples were drawn and tested by the CLRI, Govt. of India Laboratory and certain deficiencies were pointed out by them and the consignments were held as not conforming to 3/ITC (PN)/92-97 and have thus been considered to be an attempt to export pro....
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.... by the Commissioner as the appellants had incurred substantial loss. He relied upon the order of the Single Member bearing Nos. 257-259/2000 dated 28-1-2000. 3. The learned DR relied upon the following words in the opinion of the CLRI authorities. "It may please be noted that the above opinion is Technical and Academic and not intended for Publicity/Advertisement/Legal purposes. The Institute s....
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....ther is fully finished, semi finished or unfinished would depend upon the stage based on the technological factual test report. If the CLRI authorities have examined the samples and have given an opinion without testing the same, then the opinion could be academic as urged. However, if the reports are based on an after conducting the requisite tests, to ascertain the stage of transformation of hid....