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2019 (10) TMI 696 - CESTAT MUMBAIMis-declaration of imported goods - natural calcite powder - It was alleged that the goods had been mis-declared as the test results found the samples to be ‘precipitated calcium carbonate’ and, thereby not eligible for exemption N/N. 21/2002-Cus dated 1st March 2002 - HELD THAT:- The contention of the appellant that ‘oil absorption value’ and ‘particle size’ are both critical in determining classification cannot be lost sight of. The test report does not refer to ‘particle size’ and it has been officially admitted that the chemical facilities of the department is deficient in capacity to carry out that test. As the test result is faulty, we apply the principle laid down in M/S. GULSHAN POLYOLS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, MEERUT [2018 (12) TMI 1573 - CESTAT ALLAHABAD] where it was held that appellant has correctly classified the “Ground Natural Calcium Carbonate” under chapter heading 25.30 of Central Excise Tariff Act, 1985 as Revenue has failed to produce any corroborative evidence in support of their classification. Appeal allowed - decided in favor of appellant.
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