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TMI Blog2012 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... y Test report. Commissioner(appeals) has brushed aside the test report only on the ground that it does not confirm to the standard of PFA Rules, 1955. Revenue sought to classify the product on the basis of the ingredients declared on the bottle and on the ground that the goods are known in the market as per the contents mentioned on the bottle. However, no evidence has been produced by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and 30.03.2005 respectively declaring their goods as Lichi Juice and claimed classification under 200980.90 by claiming exemption Notification 5/97 dated 10.08.1999 available to import from SAPTA countries. The goods were cleared on payment of concessional rate of duty as claimed by the appellant. Thereafter the department initiated proceedings against them on the ground that the goods cleared w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim only on the ground that the PFA s test report is very general when it states that the above food sample confirms to the standards of PFA Rules, 1955. It did not specify Rule of the PFA the samples satisfied and whereas he has not taken into consideration that the laboratory categorically found out in their test report that the goods are Lichi Juice. The contention of the appellant is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department had sought to classify the product on the basis of the ingredients declared on the bottle and on the ground that the goods are known in the market as per the contents mentioned on the bottle. However, we find that no evidence has been produced by the department that these goods were sold as other than fruit juice. We also find that the department has not challenged the test report of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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