TMI Blog2010 (3) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Shri Alwan, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order]. - Heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e coating to be of 166 gm/m2. On the other hand, the NML test report relied on by the department shows the Zinc coating to be of 58 gm/m2 without indicating any presence or absence of aluminium coating. On a further reference to the NML, the said laboratory has stated that during the test, the extent of aluminium in the coating was not explicitly determined, since there was no clue available to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is not complete, the appellants should be given the benefit of doubt relying upon the supplier's report. Consequently, I hold that the impugned goods did not require to satisfy the Indian Standard specification which is made applicable for Galvanized Steel Sheets in the DGFT circular. As such, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open court) & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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