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2015 (8) TMI 730 - BOMBAY HIGH COURTConcessional Rate of duty Export of ROM (Mixture of Iron Ore Fines and Lumps) - Benefit of Notification No. 62/2007 Appellant lodged claim for refund seeking benefit under Notification No. 62/2007-Cus. whereby concessional rate of duty was allowed in respect of iron ore fines Said claim was rejected by adjudicating authority and rejection was upheld by Commissioner CESTAT also maintained order of Commissioner (Appeals) Held that:- commodities exported were declared in shipping bills as ROM (Mixture of Iron Ore Fines and Lumps), and accordingly duty was paid at applicable time rate As per notification, it exempted iron ore fines of Fe content 62% and below falling under heading No. 11 of Customs Tariff Act, 1975 appellant has mentioned that exporter purchased iron ore without segregation They did not have screening facility for segregation of iron in fines and lumps but because of huge demand from China on account of Olympics, appellant was required to export iron ore in its virgin form which was acceptable to buyer As segregation of mixture to arrive at quantity of fine for which concessional, was not possible, higher duty was to be charged Thus, order passed by CESTAT was reasoned and accordingly upheld Decided against Assesse.
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