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2023 (5) TMI 1288 - CESTAT AHMEDABADClassification of imported goods - un-coated calcite powder - to be classified under Heading No. 25309030 or under Tariff Heading No 28365000? - HELD THAT:- It is found from the factual matrix that at the relevant time Kandla port CRCL laboratory, was not having requisite test facility, even as per the case laws cited as well as the Board Circular No. 43/2017-Cus dated 16.11.2017. Further, once a report was received by the party and it sought re-test within reasonable time and simultaneously or even before the test report did test at the private lab same should have been accepted. It is also found that the impugned order of the Commissioner (Appeals) gives no reasons as to why the department could not agree with the request of re-test. The test report as submitted by the party is required to be accepted - classification as claimed by the party on that basis is accepted - The appeal is therefore allowed.
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