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TMI Blog2019 (10) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... of the department is deficient in capacity to carry out that test. As the test result is faulty, we apply the principle laid down in M/S. GULSHAN POLYOLS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, MEERUT [ 2018 (12) TMI 1573 - CESTAT ALLAHABAD] where it was held that appellant has correctly classified the Ground Natural Calcium Carbonate under chapter heading 25.30 of Central Excise Tariff Act, 1985 as Revenue has failed to produce any corroborative evidence in support of their classification. Appeal allowed - decided in favor of appellant. - Customs Appeal No: 85211 of 2013, 85212 of 2013, 85214 of 2013 - A/86543-86545/2019 - Dated:- 9-4-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which are cleaned while withholding it from synthetic preparations which are otherwise known as precipitated calcium carbonate . According to her, the goods had been provisionally cleared to enable the samples to be tested by Deputy Chief Chemist, Mumbai Custom House and by Central Revenue Chemical Laboratory, New Delhi; she contends that the test reports are not reliable as only one of the two factors, viz, oil absorption was determined owing to lack of wherewithal to test particle size . It is further argued that, despite requests, only one of the scientists was offered for cross-examination and that even he admitted that the oil absorption value of 24-26 was rejected as applicable to natural calcite powder despite a permissible r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al calcite powder without more specific tests and that reliance on tests does not suffice to revise the classification claimed at the time of import. 5. The contention of the appellant that oil absorption value and particle size are both critical in determining classification cannot be lost sight of. The test report does not refer to particle size and it has been officially admitted that the chemical facilities of the department is deficient in capacity to carry out that test. As the test result is faulty, we apply the principle laid down in re Gulshan Polyols Ltd and re Shakshi Makfin Pvt Ltd and the decision of the Tribunal in Commissioner of Customs, Central Excise and Service Tax v. Manikya Creations Pvt Ltd [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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