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2018 (7) TMI 1227 - AT - CustomsTest of imported Natural Uncoated Ground Calcium Carbonate - facility of CRCL to conduct the test of Natural Calcium Carbonate - Revenue's case is that CRCL is fully equipped to test the goods - Held that:- The appellant has referred to Circular No. 43/2017. Customs dated 16.11.2017, clarifying – that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could be tested. Natural Calcite Powder is one of the specified product which CRCL Lab is unable to test - there is no merit in Revenue's case - appeal dismissed - decided against Revenue.
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