https://www.taxtmi.com/caselaws?id=796240 Differential export duty on iron ore fines must be determined by reference to the iron content, condition and weight of the goods at the time of export, including moisture. Departmental test reports obtained months after sampling and tested on a dry basis cannot reliably establish the iron content of exported goods at the relevant time. Where the exporter's reports showed iron content below the concessional-duty threshold, the delayed reports could not support a differential-duty demand. A prior decision on the identical issue was treated as governing the matter, rendering the demand unsustainable. en-us Thu, 30 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796240 Differential export duty on iron ore fines must be determined by reference to the iron content, condition and weight of the goods at the time of export, including moisture. Departmental test reports obtained months after sampling and tested on a dry basis cannot reliably establish the iron content of exported goods at the relevant time. Where the exporter's reports showed iron content below the concessional-duty threshold, the delayed reports could not support a differential-duty demand. A prior decision on the identical issue was treated as governing the matter, rendering the demand unsustainable. Case-Laws Customs Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796240