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2024 (2) TMI 445 - AT - CustomsReClassification of imported goods - calcite powder (uncoated) - to be classified under Chapter 26 or not - reliance on the test report of the laboratory without having facilities of testing the goods - HELD THAT:- The identical case has been decided in the case of ACME MICRONISED MINERALS VERSUS C.C. -MUNDRA [2024 (1) TMI 965 - CESTAT AHMEDABAD] wherein it was 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. There are no merit in the impugned order - The same is set aside and appeal is allowed.
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