https://www.taxtmi.com/caselaws?id=359081 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. en-us Fri, 02 Feb 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359081 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. Case-Laws Customs Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359081