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2017 (4) TMI 486 - AT - CustomsBenefit of N/N. 21/2002-Cus - import of coal - notification provides that exemption should be granted to coal subject to the condition that the ash content in the said coal was less than 12% - The test report indicated that the sample contained 13.1% ash content and therefore the benefit of Notification was denied - certain aspects of the IS 436 could not have been followed in the instant case in as much as the appellant had not filed the bill of entry claiming the said examination until 30 days after the unloading of the material - Held that: - from the cross examination of the inspector it is clear that the samples were drawn in the presence of the representative of importer and CHA, from the different lots. It is also seen from the cross examination of the inspector that samples 25 Kg. of each were drawn 7 to 8 lots. The total quantity of importer is 8000 MT and in terms of IS 436 in such cases upto 6 lots of samples need to be drawn. Thus it is apparent that the provision of IS 436 were followed to the extent possible, given the fact that the importer had declared the intention to avail exemption 30 days after unloading. In absence of the certificate of CASCO regarding the ash content, it was necessary to get the sample tested in view of the claim of notification by the appellant. Appeal dismissed - decided against appellant.
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