9911796707
TMI Blog2018 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Commissioner (Appeals) to rely upon the first test report, which was taken note of in the first order of Commissioner (Appeals) and was set aside. Further as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - the order passed by the Original Adjudicating Authority is proper - appeal allowed by restoring the Order-in-Original. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Original Adjudicating Authority. On appeal against the said order, the Commissioner (Appeals) took note of both the test reports which were contrary to each other. He accordingly set aside the order of Original Adjudicating Authority and remanded the matter to him for getting a fresh report from CRCL. 3. In terms of the remand order, a retest report was procured from CRCL. As per the said repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side, we note that in terms of the earlier remand order of Commissioner (Appeals), re-test was got done from CRCL, New Delhi and the following report was received:- "The sample is in the form of brown coloured viscous liquid. It is composed of fatty matter, sulphonated fatty oil (other than fish oil) and additives. It is free from mineral oil. Total fatty matter (TFM) = 63.7% by wt. Free fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RCL is not appropriate inasmuch as the same was set aside by the first order of Commissioner (Appeals) when the matter was remanded for fresh testing. Further as a result of fresh test report, it has been clearly substantiated that the goods did not contain mineral oil. Learned advocate submits that even if the item was sulphonated fatty oil the same would still fall under heading 3402. 8. After ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
