also rejected the technical certificate issued by an institution like CLRI certifying that the consignment imported was for the purpose of design work in leather ... outset submits that the technical opinion given by a Govt. institute like CLRI cannot be rejected and Commissioner has drawn his own conclusion pertaining
used as 'insole' in the shoe making industry; that the CLRI is of the opinion on examination of the sample taken out from ... used as insole in shoe making; that in the light of the CLRI report the petitioner undervalued the goods.
16. According to the respondent
importer's report obtained from Central Leather Research Institute (CLRI) and the samples were not drawn in the presence of the department officials ... Commissioner has relied on the Respondent's test result produced from CLRI and also the letter clarifying the test result by M/s. Sandoz
Customs Chemical Examiner dated 27-5-1992 and also the letter of CLRI dated 29-4-1988 and the allegations in the show cause notice ... appellant also establishes its use in the same light. The CLRI report of 1988 relied upon by the Department is of much earlier date
