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2009 (7) TMI 380 - AT - CustomsGlass beads – classification based on testing of samples – impugned order holding that 8 glass beads not classifiable as glass micro as they were not tested - Revenue submits that the appellant was quite aware at the time of import that they are importing 20 MT of glass beads of ten grades. When the department took sample, the appellant did not suggest the department to take samples of all grades - Record clearly demonstrates that each grade submitted itself for classification under respective class when they were different grades of glass beads imported. The respondent should have guided revenue to take sample of each grade for appropriate conclusion. But the respondent kept quite. The case throws light that the respondent was aware of the technicalities. But for the silence of the respondent for a fair trial, the respondent deserves to be dealt in the manner dealt by the order-in-original. – Appeal is allowed
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