https://www.taxtmi.com/caselaws?id=394339 Exemption under Notification No. 62/2007-Cus depended on proof that the exported iron ore fines had Fe content below the prescribed limit. Samples drawn under departmental procedure and tested in the Customs Laboratory and CRCL both showed Fe content above that limit, so the official reports were preferred. A private test report based on samples not drawn in the prescribed manner and not under departmental supervision could not override the official chemical analysis absent proof that the departmental reports were palpably wrong. The exemption claim therefore failed and the assessment was sustained. en-us Wed, 22 Jan 2020 00:00:00 +0530 Fri, 05 Aug 2022 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394339 Exemption under Notification No. 62/2007-Cus depended on proof that the exported iron ore fines had Fe content below the prescribed limit. Samples drawn under departmental procedure and tested in the Customs Laboratory and CRCL both showed Fe content above that limit, so the official reports were preferred. A private test report based on samples not drawn in the prescribed manner and not under departmental supervision could not override the official chemical analysis absent proof that the departmental reports were palpably wrong. The exemption claim therefore failed and the assessment was sustained. Case-Laws Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394339