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2011 (7) TMI 140 - CESTAT, CHENNAIConcessional rate of duty / exemption from payment of duty - the burden lies upon the importers to establish their entitlement to the benefit under the relevant notifications - Failure to extend cross-examination of officers of M/s.Kreglinger (Australia) Pvt. Ltd. and the persons who had issued the test reports produced by the importers before the Indian Customs and Mr.Jackson, will therefore not vitiate the proceedings as the department has been able to prove that the test reports covering 25 consignments (past clearances) produced by the importers were fake and the mean fiber diameter of the wool was below 32 microns - Hence, reject the contention of the importers that the demand on the past clearances is not sustainable as those goods had been provisionally assessed on execution of test bond which would clearly indicate that the samples were available for testing but had not been tested - Held that:- hold that the importers have not substantiated their claim to the benefit of Notification No.20/99 and the benefit of Notification No.22/99 is also not available as the imported goods are not sold as such but further processed in the scouring unit of the importer s factory. Confiscation, duty demand and penalties are therefore justified - Decided against the assessee.
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