TMI Blog2009 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/750/2008 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed method of analysis. A copy of the relevant Indian Standard IS: 1405-1982 on Methods of Sampling Iron Ores is submitted. The impugned order relied on correspondence dated 24-1-2008 of the Assistant Commissioner, Nellore Division and the report of the Chemical Examiner dated 30-1-2008, both of which were not in existence at the time the order dated 17-1-2008 was issued by the Assistant Commissioner. M/s. SGS India Private Ltd., Chennai, a reputed Inspection Agency had tested the consignment of iron ore in question and certified the Fe content to be below 62%. The test report of the same consignment by another internationally reputed assayer, M/s. Intertek Caleb Brett, certified Fe content as 57.45%. The corresponding value in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Original Authority challenged before the Commissioner (Appeals), constitute gross violation of principles of natural justice. It is not disputed that the subject consignment was tested for Fe content by various inspection agencies of international repute, all of whom found the Fe content to be not above 58%. As per the test report of the National Metallurgical Laboratory, the Fe content of the consignment is 58.4%. The Commissioner (Appeals) rejected the claim of the appellant that they had been forced to declare the Fe content above 62% at the instance of the authorities for want of material proof supplied by AML in support of the claim. We find that correct classification of the export goods for the purpose of assessment is the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance of the Commissioner on the decision of the Tribunal preferring the Chemical Examiner's report over other test reports, we find, is misplaced. 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. In deciding the matter in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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