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2014 (6) TMI 990 - AT - CustomsRate of duty - Fe content of export goods - case of Revenue is that in terms of N/N. 62/2007-Cus., dated 3-5-2007, the Fe content of the export goods being less than 62%, as revealed from the Test Reports, applicable rate of duty would be ₹ 50/- per MT. - Held that: - Undisputedly, the Assessee/Respondent had exported Iron Ore Fines having Fe content less than 62%, as is evident from the Test Reports of the samples drawn at the time of shipment of the goods in question. Since the FE content was found to be less than 62%, therefore, it satisfies the conditions of the N/N. 62/2007-Cus. The notification states that the conditions, in which the goods are exported, become relevant in determining Fe content; for application of the said Notification, the price at which such goods are sold, is not relevant in determining the rate of duty applicable at the time of export of the goods out of India. In these circumstances, we do not find any infirmity in the Order of the ld. Commissioner (Appeals). Matter remanded to the Adjudicating Authority for verification and determination of refund claims - appeal allowed by way of remand.
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