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2009 (5) TMI 444 - CESTAT, BANGALOREDuty drawback- The appellants exported iron ore. At the time of export, they produced the analysis certificate indicating the percentage of Fe in the iron ore. It was 61.45%. In terms of the Notification No. 62/2007 dated 3-5-2007, the appellants were entitled for concessional rate of export duty. Held that- we are of the view that the certificate produced by the reputed laboratory should be accepted. This issue is also covered in favour of the assessee vide this Bench judgment in the case of Alpine International v. CC, Mangalore, In these circumstances, we allow the appeal with consequential relief.
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