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2011 (8) TMI 940 - CESTAT, MUMBAIGoods Exported - Composition of Stainless Steel, Chromium 26% and Nickel 8.7% as per specification for grade ER 312 the required percentage in chromium 28-32% and Nickel 8 to 10.5% - Show Cause issued - Product did not conform to the specification claim for export thus DEEC Scheme denied and also to impose penalty under Section 114 - Held That:- It is on record that the Deputy Chief Chemist's laboratory did not have the facilities for determination of the various constituents of the export product. The lower appellate authority's finding that the test report is incomplete and hence cannot be relied upon cannot be faulted. In previous exports the products being of specification was agreed by department therefore respondent has to be given the benefit of doubt. Departmental appeal dismissed.
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