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TMI Blog2016 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 gives a report that the both samples are Non-cellular as well as resin based rubber sheet. Non-cellular Rubber Sheet falls under Chapter 400821 whereas resin based rubber sheet falls under Chapter 40082910. We understand that further clarification on said discrepancy in the test report is needed. The appellants sought Cross-examination of the concerned authorities concerned with the testing of the samples and the same was found to be not allowed by the Original Authority. Therefore, it appears that complete opportunity to represent the cases was not given by the Original Authority. The Original Authority is required to give complete opportunity of presenting the case and then adjudicated the matter. We considered that the principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , CRCL, New Delhi and Director, FDDI, Noida. The test memo contains following points to be determined by the said laboratories :- (i) How the sample is categorized - Cellular/ Non-cellular/Others; (ii) Whether the sample contain RESIN as one of the constituent; and (iii) Whether the sample is Resin Rubber Sheet. On the basis of the report dated 05-08-2011 received from Director, FDDI, Noida Revenue claimed that the correct classification of the goods manufactured by appellants was 40082910 attracting 16% ad-valorem duty. Therefore, appellants were issued with a Show Cause Notice dated 27-04-2011 calling upon the appellants to show cause as to why the amount of ₹ 8,10,59,603/- should not be recovered from them in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, they contended that the entire case of the Department is based on the report given by Director, FDDI, Noida dated 05-08-2010. They, further, contended that in compliance to the directions of Hon ble High Court of Allahabad the testing was done at CRCL, New Delhi. The said report is dated 08-05-2013 wherein CRCL has reported that the sample is Non-cellular category, sample contains resin as one of its constituents sample is resin based rubber sheet, and contended that the CRCL does not have facility of testing facility of resin. They have further contended before Original Authority that the goods manufactured by them are Non-cellular rubber and should be correctly classified under 400821 as Non-cellular rubber and not under 400829 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities was required to clarify the inconsistency in the report and the same were denied by the original Authority. 5. Heard the ld. Counsel, the ld. Counsel has taken us through various test reports which are subject matter in the proceedings. A Test Report available on page No. 348 of Appeal Paper Book which is also relied upon document for issue of Show Cause Notice is the test report dated 05-08-2010 and issued by Footwear Design Development Institute, Ministry of Commerce Industry, Government of India. The test report indicates that the samples were Non-cellular Sheet and they contain resin and the sample is identified as resin Rubber Sheet. Another report is relied upon documents which is a report dated 14-09-2010 issued by CRC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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