2009 (4) TMI 369

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....P.C. Rao, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 36/2008(V-II)Cus., dated 13-6-2008 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam). 2. We heard both sides. 3. The appellant filed Shipping Bill for export of Iron Ore Fines claiming exemption of export duty ....

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..... Pvt. Ltd., which is a laboratory accredited by the Government and further, the buyer has not disputed the said report issued by the testing agency. Moreover, the Inspection certificate of quality issued by Entry-Exit Inspection and Quarantine of the Peoples Republic of China shows that the Fe content of the sample is less than 62%. Therefore, the test conducted by the Custom House Laboratory wit....

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....fications are meant for adoption of uniform practice and such Circulars are binding on the Officers of the Revenue. The Hon'ble High Court of Calcutta, in the case of Bagadia Brothers, in an identical situation, has passed an order allowing re-test of iron ore samples and the same was accepted by the Customs, by allowing re-test. It was stated that one year has lapsed from the date of drawal of th....