TMI Blog2018 (12) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... hese test reports of NML. If the appellants had found any inconsistency or discrepancy in the NML reports, they could have challenged the same or asked for retest of the samples, neither of which been done in this case. In the circumstances, there is no reason to interfere with the reclassification of the goods and also the consequent enhancement of the value. Redemption fine - penalty - Held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of customs duty exemption under Sl.No.579 of Notification No.21/2002-Cus.. The goods were got tested by National Metallurgical Laboratory (NML), Chennai who, vide their test report dt. 26.8.2011 stated that BASED ON THE VISUAL examination and chemical analysis, the material in the consignment cannot be considered as Aluminium scrap Throb. The material can be considered as Aluminium alloy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Shri M. Karthikeyan draws our attention to the reports of NML filed in page 33 onwards of the appeal book, to point out that even in the two samples, some variation in the chemical analysis report of both the samples; that it has not been stated with finality that the imported items are LM 24 Grade Aluminium Alloy only. On the other hand, NML have only concluded that the ingots contained copper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods as well as the revaluation thereof has been done only based on upon the NML test reports. Indubitably, NML is a reputed and recognized testing centre of a national stature. As such, credence will certainly have to be accorded to these test reports of NML. If the appellants had found any inconsistency or discrepancy in the NML reports, they could have challenged the same or asked for retest of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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