2010 (3) TMI 615

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..... the Indian Standard specification. Appellant contended that the restriction regarding satisfying the Indian Standards specification is only in respect of “Galvanized Steel Sheets” and not for the impugned goods which have been coated with zinc, aluminium and silica as per the test report received from the supplier. Test report of NML incomplete as not determinative whether aluminium present. Impu .....

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..... learned Advocate appearing for the appellants states that the restriction regarding satisfying the Indian Standards specification is only in respect of "Galvanized Steel Sheets" and not for the impugned goods which have been coated with zinc, aluminium and silica as per the test report received from the supplier. The supplier's test report available at page 39 of the appeal papers indicates Alumin .....

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..... be determinative as to whether aluminium coating is present in the sample or not. The appellants have produced a certificate from the Department of Industry certifying that the impugned goods have been coated with Zinc, Aluminium and Silica though the percentages are not indicated. Thus while the NML report is incomplete, the Department of Industry's report corroborates the supplier's report rega .....

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