TMI Blog2017 (6) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... 1138/2016-CU[SM] - Stay Order No. 70175-70176/2017 - Dated:- 9-6-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohammad Aftab, Assistant Commissioner (AR), for Appellant Shri Amit Awasthi, Advocate, for Respondent ORDER The issue in both the Applications for Stay is arising out of a common impugned Order-in-Appeal No. NOI-CUSTM-000-APP-0340 0341-2015-16 dated 08.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Control Laboratory (CRCL), New Delhi for the testing of parameters viz. (i) nature and composition of goods; (ii) whether goods were Chalk-Natural Calcium Carbonate or not (iii) for analysis and verification that the goods were as per description given. On the basis of test reports issued by CRCL, the proper Officer of Customs finalized the classification of the said imported goods as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration documentary evidence presented by respondent in the form of letter dated 18.03.2015 issued by CSIR - Indian Institute of Chemical Technology, Hyderabad to the effect that by chemical methods it is not possible to distinguish Natural Calcium Carbonate Precipitated Calcium Carbonate X-ray diffraction provides information on the crystalline/ amorphous nature of a material . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is with a prayer to sty the operation of said impugned Order-in-Appeal dated 08.03.2016. 3. Heard the Id. D. R. , who has presented the ground for Application for stay. He has reiterated the ground that the CRCL has given its valued opinion with regard to nature and properties of imported goods after testing the required parameters and as such the findings of the impugned Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival contentions and on perusal of the facts on record, I find that the impugned order of Commissioner (Appeals) is a reasoned order and implementation of the said order will not cause any injustice to Revenue. I, therefore, reject both the Applications of Stay filed by Revenue. Both the Applications for stay disposed of accordingly. (Dictated and pronounced in Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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