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2024 (1) TMI 965 - AT - CustomsClassification of imported goods - whether goods imported by the appellant is classifiable as natural Calcite Powder under CTH 25309030 under the notification No. 46/2011-Cus dated 01.06.2011 as claimed by the appellant or the goods is precipitated Calcium Carbonate Powder under CTH 28365000 with denial of notification No. 46/2011-CUS as contended by the revenue? The CRCL, Kandla has tested the goods and provided the report but admittedly the said laboratory did not have the facility for testing the goods in question. HELD THAT:- It is admitted that at the relevant time when the CRCL, Kandla has under taken the testing of imported goods in question i.e. Calcite Powder the said laboratory did not have the facilities to test such product. This Tribunal considering the very same fact came to conclusion that, when a particular laboratory does not have the testing facilities, the test report of the said laboratory without having facilities of testing the goods cannot be relied upon to decide the classification of the goods. In the relevant judgment in the case of GAURAV LUBRICANTS INDUSTRIES PRIVATE LIMITED VERSUS C.C. -AHMEDABAD [2023 (11) TMI 1209 - CESTAT AHMEDABAD] where it was held that Since the test report of CRCL Vadodara/Delhi cannot be accepted the declaration made by the appellant in respect of nature of goods, classification and also valuation are found to be absolutely correct. In view of the above decision, it can seen that it was consistently held by this Tribunal that if a particular laboratory did not have the facility to test a product and if such laboratory test the same product the test report of such product cannot be relied upon for deciding the classification. Accordingly in the present case also being the same fact involved that the Kandla, CRCL did not have the facility to test calcite powder, the entire case based on the test report of CRCL, Kandla will not sustain. The impugned order is set aside - Appeal is allowed.
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