TMI Blog2008 (9) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... e first test result in respect of the first lot to assess the goods contained in that lot. Hence, the impugned demand - On the request of the appellants, samples were drawn from the first lot afresh and the second lot. On test it was found that both of them were 3A grade. Mulberry Raw Silk of 3A grade does not attract ADD – assessee’s appeal allowed - C/175/2006 - 988/2008 - Dated:- 10-9-2008 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 2. The facts of the case are that M/s. Prachi Silks had filed a Bill of Entry No. 607005 dated 25-3-2004 for clearance of a consignment of 1219.99 kgs of Mulberry Raw Silk in two lots of 610.25 kgs and 609.74 kgs. The consignment of Chinese origin was declared to be of 5A grade supported by a certificate issued by Inspection and Quarantine Agency of the People's Republic of China. A test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter, CHA, Customs authorities and competent personnel of the CSTRI could not be discarded. Those results had to be followed in assessing the subject consignment. 4. Ld. JDR submits that since the CSTRI had observed that the sample tested second time was different from the original one, the second set of results could not be accepted to assess the first lot. The lower authorities had followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the appellant and arranged for drawal of samples from both the lots. The test results were uniform as regards the samples drawn from both the lots. As the second sampling had been conducted with the blessings of the authorities and in the presence of all concerned, the test results should have been accepted for assessment of the entire consignment in the normal course. Once the samples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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