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2021 (6) TMI 794 - HC - CustomsTesting of export goods - whether the goods exported by the petitioner was a rigid spiral or not and hence the sample may be referred to the Central Institute of Plastics Engineering & Technology (CIPET), Guindy, Chennai and sealed remanent returned? - HELD THAT:- During the course of proceedings before the Revisional Authority namely, the first respondent, the Central Institute of Plastics Engineering & Technology (CIPET) appears to have apparently given a different opinion by its communication dated 12.05.2009 in respect of the same material. Though this has been considered by the first respondent Revisional Authority, it is to be emphasized that the testing authority is not a competent authority to determine the classification. Its role is limited to give indicators of chemical composition for a final determination of correct classification by the assessing officer. The case should be remitted back to the third respondent to re-determine the correct classification for the purpose of grant of duty drawback to the petitioner on the export made by it in terms of the Schedule to the duty drawback - Petition allowed by way of remand.
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