Revenue cannot Reject Classification of Goods of Assessee without Cogent Evidences

Asian Granito India Limited Vs. C.C.-Mundra (CESTAT Ahmedabad)

The issue under consideration is whether the Calcite Sand (Calcite Powder) is classifiable under CT 2503 9030 as mineral product or required to be classified under CTH 2836 5000 as a chemical?

CESTAT state that, the test reports of Kandla Customs Lab do not test all parameters as required under IS: 8767-1978, i.e. the Specification for Precipitated and activated Calcium Carbonate for Paints, and the range of Oi

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