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2018 (10) TMI 1157 - CESTAT ALLAHABADFacility available in the laboratories to test the samples of imported goods - Natural Ground Calcium Carbonate - some samples of the imported consignment of similar product were sent by the Customs Authorities, ICD Loni, vide Test Memo Nos.208 dated 04.06.2013, 210 dated 12.06.2013 and 211 dated 12.06.2013 to CRCL, New Delhi. However, the samples were returned back by the CRCL with their covering letter where in they admitted that they do not possess the facility to conduct the test of Natural Calcium Carbonate and returned the samples to the Custom Authorities. Revenue has filed the appeal on the ground that CRCL is fully equipped to test the goods. Held that:- The appellant has referred to Circular No.43/2017. Customs dated 16.11.2017, clarifying that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could be tested. Natural Calcite Powder is one of the specified products which CRCL Lab is unable to test. There is no merit in Revenue's appeal - appeal dismissed.
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