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2013 (8) TMI 500 - ALLAHABAD HIGH COURTClassification of Goods - Re-testing of Goods - Revenue was of the view that the rubber sheets manufactured by the assesse were classifiable under tariff entry 40082910 - Assesse made a request for re-testing the sample - Held that:- The reasons given for denial of retesting were not relevant -The right of retesting, for which samples were specifically drawn by the department - The instructions issued under the Central Excise Rules 2004 could not be denied to the assesse. The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the test reports are clear and complete - Directions were made that samples 'B' or 'C 'may be sent for retesting by the Central Excise Department and in case samples 'B' & 'C' were not available with the department for any reason, sample 'D', given to the manufacturer, may be sent for retesting -In case sample 'D' was not in a condition for testing for any reason, or was not available with the manufacturer, the department may draw fresh samples from the manufacturer in the manner, which was provided for sending it for retesting – Decided in favor of assesse.
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