Reduced export duty benefit for iron ore upheld where retest showed iron content below the notification threshold.

Reduced export duty under Notification No. 62/2007-Cus. depended on whether the exported iron ore met the prescribed iron-content threshold. The retest obtained from the Central Revenue Laboratory showed iron content of 60.8%, below the 62% requirement, and the contrary report of the Dy. Chief Chemist was not sufficient to deny the notification benefit. On that basis, the denial of reduced export duty was unsustainable and the exporter was entitled to the concession.

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Issues: Whether the appellant was entitled to the reduced export duty benefit under Notification No. 62/2007-Cus. on the basis of the iron content of the exported iron ore, and whether the retest report from the Central Revenue Laboratory could be relied upon.

Analysis: The dispute turned on the percentage of iron content in the exported ore. The assessee had consistently sought retesting, and the retest conducted by the Central Revenue Laboratory reported iron content at 60.8%, which was below the 62% threshold. In these circumstances, the contrary report of the Dy. Chief Chemist could not justify denial of the notification benefit.

Conclusion: The appellant was entitled to the benefit of Notification No. 62/2007-Cus., and denial of the reduced export duty was unsustainable.

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