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2010 (3) TMI 615 - CESTAT, CHENNAIRoofing Steel Sheet – Import restrictions - The appellants have imported “Roofing Steel Sheets” as actual users. The impugned consignment has been found by the Department to be imported contrary to the Import Policy stipulation that it should meet the Indian Standard specification. Appellant contended that the restriction regarding satisfying the Indian Standards specification is only in respect of “Galvanized Steel Sheets” and not for the impugned goods which have been coated with zinc, aluminium and silica as per the test report received from the supplier. Test report of NML incomplete as not determinative whether aluminium present. Impugned goods coated with aluminium, Zinc and silca as per test report supplier. Held that – benefit of doubt given relying on supplier’s report. Impugned goods not required to satisfy Indian Standard applicable for galvanized steel sheets. Appeal allowed.
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