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2007 (12) TMI 165 - CESTAT BANGALORERevenue is aggrieved with the OIA by which the Comm. (Appeals) has remanded the matter to the Original Authority to take samples of the metallurgical coke & send it for re-testing to find out the exact nature of the goods imported - Commissioner has given a categorical reasons as to why the test reports are not acceptable - inspection certificate issued at the port of loading by various international agencies of repute cannot be brushed aside, so order of remand for re-testing is justified
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