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2011 (5) TMI 793 - CESTAT, MUMBAIDEPB claim - respondent filed four shipping bills under the DEPB claim - respondent declared the goods as 'Electronic Switching System'. The Revenue was of the opinion that the goods are not electronic switching system but are Populated Circuit Boards (PCBs), hence the goods were provisionally assessed - Revenue has a doubt about the nature of the goods but no sample has been taken nor any expert opinion is obtained to find out whether the goods are PCB or electronic switching system - Held that:- shipping bills were filed early as on 09/02/2001 and the adjudication order was passed on 18/10/2002, the Revenue has not initiated any process of getting expert opinion about the exact nature of the product being exported. The respondent produced the opinion by two different experts regarding nature of goods and we find no ground to reject the expert opinion, appeal is dismissed
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