The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) classification of goods under CTH based on CRCL test report is not valid as no facility to test calcite powder.
Shri Dhaval K. Shah, Advocate appeared for the Appellant and Shri Ajay Kumar Samota, Superintendent ( AR ) appeared for the Respondent.
that whether on the basis of test report of CRCL, Kandla the goods imported by Acme Micronised Minerals, the appellant is classifiable as natural Calcite Powder under CTH 25309030 under the notification No. 46/2011-Cus dated 01.06.2011 as claimed by the appellant or the goods is precipitated Calcium Carbonate Powder under CTH 28365000 with denial of notification No. 46/2011-CUS as contended by the revenue.
Shri Dhaval K Shah Counsel appeared on behalf of the appellant at the outset submitted that though the CRCL, Kandla has tested the goods and provided the report but admittedly the said laboratory did not have the facility for testing the goods in question as per the board circulars.
Shri Ajay Kumar Samota, Superintendent ( AR ) appeared on behalf of the revenue reiterated the finding of the impugned order.
At the relevant time when the CRCL, Kandla has under taken the testing of imported goods in question i.e. Calcite Powder the said laboratory did not have the facilities to test such product. Considering the very same fact , the two member bench comprising Mr Ramesh Nair, Member ( Judicial ) and Mr Raju, Member ( Technical ) has held that when a particular laboratory does not have the testing facilities, the test report of the said laboratory without having facilities of testing the goods cannot be relied upon to decide the classification of the goods. In this regard the relevant judgment in the case of Gaurav Lubricants Industries Pvt. Ltd ( supra )
The CESTAT set aside the impugned order and allowed the Appeal.
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