TMI Blog2014 (6) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... . - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : D.M. Misra, Member (J)]. - These thirteen Appeals are filed by the Revenue against the Orders-in-Appeal passed by Commissioner of Customs (Appeals), Kolkata. 2. Ld. Special Counsel for the Revenue submits that in all these Appeals, the Revenue has challenged the finding of the ld. Commissioner (Appeals), whereby he observed that in terms of Notification No. 62/2007-Cus., dated 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the FE content was found to be less than 62%, therefore, it satisfies the conditions of the Notification No. 62/2007-Cus., (supra). The said Notification reads as follows :- GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 3rd May, 2007 NOTIFICATION NO. 62/2007-CUSTQMS GSR(E) - In exercise of the powers conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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). At this stage, the ld. Special Counsel for the Revenue submitted that the matter be remitted to the Adjudicating Authority for de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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