Export duty on cast iron pipes upheld where notification was read by its plain wording, not the tariff heading exclusion.

Cast iron pipes exported by the appellant were held liable to export duty under Notification No. 66/2008-Cus. because the notification covered tubes and pipes of iron or steel in plain terms and did not adopt the Heading 7304 exclusion for cast iron. The tariff-heading distinction relied on by the appellant was rejected, as the notification was construed independently of that exclusion. The levy was therefore upheld and the challenge failed.

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Issues: Whether cast iron pipes exported by the appellant were liable to export duty under Notification No. 66/2008-Cus. dated 10.5.2008, even though the appellant claimed classification under Heading 7303 and contended that the notification covered only Heading 7304 goods.

Analysis: The export duty notification referred to tubes and pipes of iron or steel and did not incorporate the exclusion found in Heading 7304 for cast iron. The description in the notification was read in its plain terms, and the Board's clarification was treated as consistent with that reading. On that basis, the exported goods fell within the duty entry and the appellant's reliance on the tariff heading distinction was rejected.

Conclusion: The cast iron pipes were liable to export duty under the notification, and the challenge to the levy failed.

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