Lab’s inability to test a particular product renders its report unreliable for classification of that particular product

Acme Micronised Minerals Vs C.C.-Mundra (CESTAT Ahmedabad) Introduction: The recent case of Acme Micronised Minerals Vs C.C.-Mundra (CESTAT Ahmedabad) highlights a crucial aspect in disputes related to the classification of imported goods based on lab test reports. The appellant contested the classification of their product as natural Calcite Powder under CTH 25309030, relying on a test report from CRCL, Kandla. However, a significant flaw emerged – the testing laboratory lacked the facilities to test the specific product in question. This article delves into the implications of a lab’...