The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the test reports are available on record, there is no need to go to the website or Wikipedia.The two-member bench of Ramesh Nair (judicial member) and Raju (technical member) has observed that the exemption under the notification was provided to "Boron Ore." The product's test report...
