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2016 (3) TMI 298 - AT - CustomsImport of coking coal of Chinese origin - Denial of exemption under the Customs Notification No. 21/2002 - Ash content in imported coking oil found more than the declared one - Held that:- sample was drawn in presence of the authorized representative of the importer/CHA (who did not object about the method of sampling) and on testing the sample, the Chemical Examiner, Central Excise & Customs, Regional Laboratory, Vadodara, certified that the ash content is 15.1%. Also the testing was done as per the prescribed method. Therefore, it is found that presence of ash content is more than what is declared by the appellant which results in denial of exemption under the Customs Notification No. 21/2002. - Decided against the appellant
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