Conclusion based on test report cannot be applied to earlier cleared consignments and and case to be dropped where classification proposed by Revenue is incorrect

P K Exim Vs C.C. -Mundra (CESTAT Ahmedabad) It is settled law that, irrespective of whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain. Further In view of the settled legal position the test of one particular consignment cannot be used to override the test conducted in respect of past consignments for deciding the classification in respect of previous consignment test report of the same was not under dispute. Therefore, for this reason also the demand of ...