R.C.F. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) M /s. Rashtriya Chemical and Fertilizers imported a consignment of "Muriate of Potash" and sought its clearance from Customs under the exempted rate of Table at Sr. No 48 in Table of Notification 11/97 which reads as

(2.) THE total reliance on the test report of Dy. Chief Chemical of Customs Laboratory and ignoring the Cross Examination of the Chemist especially to question Nos. 8 to 11; which are reproduced below -