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2009 (7) TMI 641 - AT - CustomsChemical test report- M/s. Ashapura Minechem Ltd., Mumbai (AML), exported a consignment of Iron Ore Fines under Shipping Bill. The iron ore fines with Fe content above 62% attracts Customs Duty @ Rs. 300/- per MT and Cess of Re. 1/- per MT. According to the appellant AML, it had paid Customs Duty @ Rs. 300/- per MT at the instance of the departmental officers. Vide letter dated 17-1-2008, AML were informed by the Assistant Commissioner, Customs and Central Excise, Nellore that as per the report of the Chemical Examiner on test of a sample of the consignment exported, its Fe content was 63% and AML had paid Customs Duty at the applicable rate. The impugned order of the Commissioner (Appeals) affirmed the above communication as appropriate. Held that- The Tribunal had found that the opinion of Chief Chemist, CRCL, would prevail over that of any other expert in matters relating to classification of products resulting from chemical processes. In the instant case, there is no opinion of the Chief Chemist; the goods involved for classification is iron ore and not a product of chemical processes. In these circumstances, we remand the matter to the Original Authority to decide the matter afresh after giving the appellants a reasonable opportunity for presenting their case, after furnishing them the relevant test reports.
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