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2018 (1) TMI 695

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..... erity of rice is Basmati or not the result of the test in the laboratory should be taken into consideration - the parameters laid down under the said Notification dated 05.11.2008 read with N/N. 57/2009-2014 dated 17.08.2010 have been met - there are no merits in the grounds raised by Revenue - appeal dismissed - decided against Revenue. - C/CROSS/50744/2015, C/54763/2014-CU[DB] - C/A/71871/2017- .....

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..... on, Regional Agmark Laboratory, New Delhi which was duly approved by DGFT. The test report stated that the samples did not confirm to standards prescribed in Basmati Rice (Export) Grading and Marketing Rule, 1979. The test report further certified that the samples confirmed to the requirement of length and length/breadth ratio, as per DGFT Notification No.55(RE-2008)/2004-2009 dated 05.11.2008. Th .....

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..... oratory report with the facts and circumstances of the case as well as the goods exported and pass appropriate order. In compliance to the said directions, impugned Order-in-Appeal was passed wherein the learned Commissioner (Appeals) has held that the goods declared as India Basmati Rice Pusa-1121 is a verity of non-basmati Rice and the same was permitted for export under the said Notification da .....

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..... st in the laboratory should be taken into consideration. 4. Heard the parties and perused the records. 5. After hearing both sides and on perusal of records, we find that the parameters laid down under the said Notification dated 05.11.2008 read with Notification No.57/2009-2014 dated 17.08.2010 have been met with as discussed by the learned Commissioner (Appeals) in the impugned Order-in-Ap .....

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