Classification of Goods under CTH based on CRCL Test is not Valid as No Facility to Test Calcite Powder: CESTAT [Read Order]

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
CESTAT - CESTAT Ahmedabad - Classification of Goods under CTH - Customs tariff heading - CESTAT Ahmedabad bench ruling - CTH - Customs and excise - Excise - Calcite powder - TAXSCAN

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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