2006 (3) TMI 442

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..... dent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 163/2003-Cus., dated 19-11-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants exported Acetic Acid Glacial under the DEPB Scheme. They claimed purity of the goods at 99.8%. However, the test by the Customs House Chemical Laboratory initially revealed .....

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..... of Natural Justice. (ii) The appellants had submitted to the Department the Consignee s Certificate according to which the purity is 99.8%. In the first test report of the department, the purity was reported as 85.4%. The manufacturers do not manufacture the product of such purity. The re-test of the department revealed the purity to be 95.3%. Such a great variation itself creates an element .....

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..... ic Acid of purity of 99.8% which is also mentioned in the DEPB book. In these circumstances, the appellants are not entitled for the credit. 6. We have gone through the records of the case carefully. The DEPB schedule under Sl. No. 750 of Product Group : Chemicals gives the description as Acetic Acid Glacial . There is no indication of any purity unlike certain other items wherein in the descri .....

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