1999 (12) TMI 417

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..... n, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. The appellant exported a consignment of fabrics in fulfilment of an obligation to export goods manufactured out of duty free polyester fibre in terms of appropriate notification permitting such importation subject to finished product being exported. The exported product was blended polyester cotton fabric. The Custom H .....

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..... is the lower of the two figures (in this case the figures of the Textile Committee) of polyester. This is being challenged before us. 2. We are unable to accept the contention raised by the representative of the appellant as to why the SASMIRA report should be given preference over the Textile Committee. It is difficult for us to decide that report which one of these institutions shows greater .....

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..... sent to two different institutions with very little to choose from. Whatever are the reasons for this, the fact remains that two reports have been received at variance with each other. In the interest of to be fair to both parties, we are of the view that the figures should be averaged one. After all, we must note that, it is Customs department which decided to send the samples to two organisation .....

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