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2018 (5) TMI 518 - AT - CustomsClassification of imported goods - whether the goods are Knitted fabric or Netted fabric? - Held that: - Clearly, if the party had asked for re-testing of the same, the same should have been done at a higher appellate level - first report dt. 28.02.2007 and second report dt. 04.10.2007 have indeed been prepared by the same officer whereas, as per para 13 of the Manual of Revenue Laboratories, if a party demands a re-test, the Chief Chemist is the appellate testing authority. The matter is remanded back to the adjudicating authority to get the goods re-tested at a higher appellate level - appeal allowed by way of remand.
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