2001 (10) TMI 212

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..... en up for disposal on perusal of the submissions made in the appeal memorandum and on hearing Shri Sarkar for the Revenue. 2. The appellants entered for export of 900 bags each of 20 kgs, bearing description "instant food (pakoda powder)". The sample of the goods was examined by the Dy. Chief Chemist who remarked that the goods were gram flour. Such flour required a specific licence for export b .....

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..... rters had agreed that certain ingredients were to be mixed before pakodas could be made out of it. On his upholding the lower order, the present appeal has been filed. 3. I have carefully considered the submissions. 4. As regards the certificate from the private laboratory, there does not appear to be any co-relation inasmuch as this certificate itself shows that the sample was not drawn by th .....

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