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2018 (4) TMI 1190 - AT - CustomsBenefit of N/N. 12/2012-Cus dated 17.03.2012 - Due to the lack of facilities MMR could not be tested by the Chemical Examiner - main case of department is that the Chemical Laboratory did not have facility to conduct necessary tests for determining the MMR, the sample ought to have been sent to various other Laboratories which have the facility - Held that: - It is responsibility of the department to send the sample to a Lab which has all the testing facilities to test the required parameters which are prescribed under the notification. In the absence of such test report, the authorities below have relied upon the report given by independent surveyor. The grounds of appeal itself states that the erroneous decision came to be passed because of failure to get the sample tested at the appropriate lab. For this deficiency, the appellant cannot be saddled with burden to pay duty by denying the exemption. Appeal dismissed - decided against Revenue.
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