https://www.taxtmi.com/caselaws?id=206426 Heading No. 11 in the Second Schedule to the Customs Tariff Act, 1975 was construed broadly, because the phrase "iron ores and concentrates, all sorts" covered all relevant sub-classifications of Heading 2601 in the First Schedule. Iron ore pellets were treated as an agglomerated form of iron ore within that genus, rather than a distinct commodity outside the export entry. The tariff structure, the corresponding treatment of iron ore fines, and Notification No. 62/2007-Cus supported inclusion of pellets in the export duty entry. The earlier contractual ruling concerning the Port Trust was held irrelevant, and the affidavits filed by the assessee were rejected as unreliable. en-us Fri, 21 Jan 2011 00:00:00 +0530 Tue, 01 Nov 2011 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206426 Heading No. 11 in the Second Schedule to the Customs Tariff Act, 1975 was construed broadly, because the phrase "iron ores and concentrates, all sorts" covered all relevant sub-classifications of Heading 2601 in the First Schedule. Iron ore pellets were treated as an agglomerated form of iron ore within that genus, rather than a distinct commodity outside the export entry. The tariff structure, the corresponding treatment of iron ore fines, and Notification No. 62/2007-Cus supported inclusion of pellets in the export duty entry. The earlier contractual ruling concerning the Port Trust was held irrelevant, and the affidavits filed by the assessee were rejected as unreliable. Case-Laws Customs Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206426