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TMI Blog1997 (1) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ards (RS 698 : 1956) were not applicable to the imported crepe paper but to the original kraft paper from which the imported creped kraft paper was made. Separate standards (RS 5068 : 1974) have been laid down by the said British Standard Institution for crepe and kraft paper for electrical purposes as is evident from the relevant extracts thereof. 5. The issue involved in this case is whether the imported item is an electrical crepe kraft paper entitled to the benefit of Notification No. 37-Customs, dated 1-3-1978. 6. In respect of consignment in question a sample was sent in December 1979 by the Cochin Customs for testing at National Test House, Alipore, Calcutta and in the meanwhile the imported consignment was allowed to be cleared under PD Bond No. 69/80. As the original sample was found to be insufficient, the Customs Deptt. obtained a second sample from the appellant and this was finally tested only sometime in 1984 and the results of the test were communicated to the appellant vide letter dated 23-3-1985. A copy of the same along with the tests certificate dated 31-1-1985 has been annexed with the memo. 7. On the basis of this test report, a demand was issued and subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is normally put. 14. It was also their contention that such test conducted is also not specified in the Customs Tariff or in the relevant notification. Ld. D.R. drew attention to the order-in-original and order-in-appeal. It was his submission that the Alipore Test House is an expert body and the certificate issued by it after testing of the sample confirmed that imported sample was not of electrical grade; hence a demand was raised and confirmed by the A.C. 15. Ld. DR drew attention to the order-in-original and order-in-appeal. It was his submission that the Alipore Test House is an expert body and the certificate issued by it after testing of the sample confirmed that imported sample was not of electrical grade; hence a demand was raised and confirmed by the A.C. 16. Ld. Collector (Appeals) has in his order discussed in detail the test results. These results show that the sample was tested, inter alia, for electrical BDV as well and it has been remarked therein that when compared with the requirement of BS 698-1956, specification for papers for electrical purposes, the value of electrical BDV (3,947V/mm) is lower than the minimum of 10,000V/mm and 6,000V/mm respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case ( the sample having been sent) as late as 1984]. 24. However, from the submissions of the appellants, it is also clear that the second sample was obtained from the appellants themselves. Since the goods had already been released (provisionally), it is obvious that the Customs House relied upon the sample provided by the appellants and when this was so, the importer had not protested at that time, it was too late in the date to object now and deny that the result of the testing of such a sample could not be relied upon. 25. Again, the Alipore Test House also appears to have taken a lot of time in testing and has sent the result only in January, 1985. Be that as it may, the test report shows that the sample had been tested with reference to 6 different parameters including electrical break down voltage in volts (r.m.s.) at 50 Hz and conductivity of aqueus extract in (ms/m). 26. The report also indicates in its remarks that ``when compared with requirements of BS 698-1956 specification for papers for electrical purposes the value of electrical break down voltage (3,947V/mm) is lower than the minimum of 10,000 V/mm and 6,000 V/mm respectively for Class IA and Class IB kr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngation at break; Mineral ash, Conductivity of aqueous extract ; PH value of aqueous extract; Conductivity of organic extract and Sludge and oil acidity. 30. It also indicates the formula of finding out tensile strength and the test for determination of mineral ash. 31. However, there is no reason to presume that such precautions as are prescribed for preparing and storing a sample of crepe kraft paper for electrical purposes were not taken by the NTH, Alipore, Calcutta. The fact remains that reference to BS 698 in its remarks also does not mean that the tests were invalid inasmuch as this standard has been referred to even in the specification for `crepe paper for electrical purposes indicated in BS 5068 (April 1974) shown by the ld. Counsel and the scope of this standard stands extended to specified requirements for crepe paper made with kraft insulating papers classified in BS 698. 32. The pages 6 and 7 of BS 698 : 1956 do not indicate any test or parameters laid down for testing kraft insulating papers but this must have been given in other pages since it is to lay down the test for electrical purposes; and in any eventuality the test results of the Alipore Test cover th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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