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of <h1>Tribunal rules in favor of revenue, sets aside demand for differential duty on iron ore fines.</h1> <h3>CC, Vijayawada Versus Kimmi Steels Pvt Ltd</h3> CC, Vijayawada Versus Kimmi Steels Pvt Ltd - 2019 (368) E.L.T. 92 (Tri. - Hyd.) Issues:- Interpretation of Exemption Notification No. 62/2007-Customs regarding export duty on iron ore fines.- Reliability of multiple test reports on iron content of exported iron ore fines.- Application of legal principles on determining iron content basis and benefit of doubt.Interpretation of Exemption Notification:The appeal involves a dispute over the interpretation of Exemption Notification No. 62/2007-Customs regarding the export duty on iron ore fines based on their iron content percentage. The respondent, an exporter of iron ore, claimed the benefit of the exemption when the iron content was below 62%. The original authority demanded a differential duty based on a test report showing the iron content to be 62.52%. The first appellate authority set aside the demand, relying on a Tribunal's decision and multiple test reports showing varying iron content percentages. The appellant argued that the exemption should be strictly construed against the respondent, citing legal precedents.Reliability of Test Reports:The case involved the reliability of multiple test reports on the iron content of the exported iron ore fines. The respondent presented test reports from different sources, including a reputed testing organization and Chinese authorities at the destination port, showing iron content below 62%. The appellant contested the authenticity of these reports, emphasizing that the only authentic report was from CRCL, as the sample was drawn in the presence of both the exporter and Customs officers. The appellant relied on legal cases to argue for the reliability of CRCL's test reports and the need to strictly interpret exemption notifications.Application of Legal Principles:The Tribunal analyzed the conflicting test reports and legal principles to determine the basis for calculating iron content and the benefit of doubt. The Tribunal noted doubts regarding the authenticity of samples drawn by independent agencies without Customs officers' presence and whether CRCL's report was on a wet or dry basis. Citing legal precedents, including a Supreme Court decision, the Tribunal held that any exemption notification must be construed strictly, with the benefit of doubt favoring the revenue. Consequently, the Tribunal allowed the appeal, setting aside the impugned order in favor of the revenue.In conclusion, the judgment addressed the interpretation of the exemption notification, the reliability of test reports, and the application of legal principles regarding iron content determination and benefit of doubt. The Tribunal's decision emphasized strict interpretation of exemptions and favored the revenue based on doubts regarding sample authenticity and basis of iron content calculation.
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