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    <description>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.</description>
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