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2009 (7) TMI 705 - AT - CustomsEXIM-Iron ore fines export- Department chemist reporting it as 64.6% on moisture free basis whereas export was in moist condition. Held that- report not acceptable as sample was not tested in condition in which goods were exported and report was submitted after three months of export. Report submitted by exporter stating Fe content as 62.03% accepted and export without licence found proper as Fe content as 62.03% accepted and export without licence found proper as Fe content was below 64% prescribed by EXIM Policy 2002-07. Department chemist giving his report of Fe content on moisture free basis held that- report not acceptable as sample was not tested in condition in which goods were exported. It was more so as analysis was done and report submitted after three months of export.
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