2009 (5) TMI 444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Poorna Chandra Rao, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - The appellants exported iron ore. At the time of export, they produced the analysis certificate indicating the percentage of Fe in the iron ore. It was 61.45%. In terms of the Notification No. 62/2007 dated 3-5-2007, the appellants were entitled for concessional rate of export duty. The goods were al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r asking for retest. 4. On a very careful consideration of the issue, we find that at the time of export of the goods, the appellant had produced the test results from a reputed laboratory. It is seen from the Chemical Examiner's report that test had been carried out after a lapse of nearly one month. The percentage of Fe content in the iron ore will not be constant consequent to evaporation. I....