CESTAT Calls for Re-determination as Micro-Cellular Goods Assessment Falters, Questions Reliance on Unofficial Test Report [Read Order]

The failure to ascertain the goods as 'microcellular' and the reliance placed on an unofficial test report
CESTAT Calls - Re-determination - Micro-Cellular Goods Assessment Falters-Questions Reliance - Unofficial Test Report- taxscan

The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) calls for re-determination as the assessment of micro-cellular goods falters, questioning the reliance on an unofficial test report. The appellant-assessee Sewa Elastomers were in the business of manufacturing articles of rubber which they claimed to be in conformity with description…

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