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2018 (2) TMI 586 - CESTAT, ALLAHABADClassification of goods - imported sulphonated fish oil - perusal of retest report - Held that: - It was not within the jurisdiction of Commissioner (Appeals) to rely upon the first test report, which was taken note of in the first order of Commissioner (Appeals) and was set aside. Further as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - the order passed by the Original Adjudicating Authority is proper - appeal allowed by restoring the Order-in-Original.
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