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2011 (1) TMI 712 - AT - CustomsDemand - whether the iron ore pellets exported by the appellant are classifiable as “iron ores and concentrates, all sorts” under Heading No. 11 of the Second Schedule to the Customs Tariff Act - The literature nowhere says that pelletisation of iron ore will change its chemical composition. It only brings about a physical change to facilitate the charging of the ore into the blast furnace as part of metallurgical operations for extraction of elemental iron (Fe) - It is nobody’s case that the same circumstances prevailed in 2007-08 after almost half a century or that the intention of Chowgule & Co. survived the tenure of the contract - The meaning of “iron ore” in trade parlance today cannot be the same as what it was half a century ago, and there is no reason why it should exclude iron ore pellets - It is obvious that the affidavits were solicited to suit the appellant’s purpose, such documents cannot be relied upon - Appeal is dismissed
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