The Tribunal observed that if a particular laboratory did not have the facility to test a product and if such laboratory test the same product the test report of such product cannot be relied upon for deciding the classification
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…
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