TMI Blog2001 (10) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed the benefit of concessional assessment contained in entry No. 2 of the Table to Notification 35/90. This entry provides concessional rate of duty of 25% ad valorem to coke with phosphorous content of 0.035% or below, when imported into India for the manufacture of pig iron. After the samples were drawn from each of the consignments, they were permitted to be released. The samples were tested at the Central Revenue Laboratory at Marmagoa. It reported that the instruments with it did not permit quantitative analysis to determine the phosphorous contents and reported that colour comparison test as per the method mentioned in Commercial Method of Analysis by Smell and Biffen showed that the phosphorous content in both the cases consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, one based in China, and another in Japan, each of which reported them to contain lesser phosphorous than 0.035%. It was further tested after arrival by another local agency with the same result. There was an interval of three years between the arrival of the consignments and the report of the Chief Chemist. It is not known when the samples were tested. The parameters required to be followed in drawing the samples contained in IS : 436 of 1965 are not shown to have been followed. Therefore, the test report of the Chief Chemist is unreliable and is not to be acted upon. He relies upon an unreported order of this Tribunal in CC v. Rajkot Engineering Association in appeal C/488R/96 [2000 (123) E.L.T. 968 (T)]. 4. The departmental re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess it is possible to ensure that the moisture content was offset by samples which ought to have tested were air drying both the contents require moisture, it is not possible to accept the validity of the Chief Chemist's report. At the same time, it is evident that there has really been no statistical accounts determination valuation of the phosphorous contents before the consignment was cleared. The colour comparison method is nothing other than the visual estimation of approximate contents and is not a quantitative determination. We are therefore of the view that the department should make available to the appellant the procedures that were followed with regard to sampling and the method that were followed in testing samples, so that it c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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