TMI Blog2021 (6) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... his has been considered by the first respondent Revisional Authority, it is to be emphasized that the testing authority is not a competent authority to determine the classification. Its role is limited to give indicators of chemical composition for a final determination of correct classification by the assessing officer. The case should be remitted back to the third respondent to re-determine the correct classification for the purpose of grant of duty drawback to the petitioner on the export made by it in terms of the Schedule to the duty drawback - Petition allowed by way of remand. - W.P.No.9712 of 2011 And M.P.No.1 of 2011 - - - Dated:- 29-4-2021 - Hon'ble Mr.Justice C.Saravanan For the Petitioner : No appearance For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Institute of Plastics Engineering Technology (CIPET) vide their letter dated 10.06.2008. The Central Institute of Plastics Engineering Technology (CIPET) by its communication dated 10.06.2008 informed the Deputy Commissioner of Customs as follows:- With reference your above letter, we would like to inform you that the pipe tested at CIPET, Chennai is considered as RIGID PVC PIPE based on flexural modulus. This pipe is coming in the category Other category of pipe . Here we would like to mention few application of the given pipe. 1. Agricultural irrigation 2. Civil Engineering Construction works 3. De-Watering in coal mines 4. Dairy good processing industries 5. Cleaning and recycling of black li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o re-determine the correct classification for the purpose of grant of duty drawback to the petitioner on the export made by it in terms of the Schedule to the duty drawback. 9. It is made clear that the third respondent shall pass a fresh order on merits taking note of the clarification issued by the CIPET on 12.05.2009. The third respondent shall apply its mind based on the chemical composition and physical attribute given in the opinion of CIPET. Since the issue pertains to the export made by the petitioner during the year 2002, the third respondent shall endeavour to pass a fresh order in terms of the above classification of CIPET, within a period of three months from the date of receipt of a copy of this order. 10. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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