TaxTMI 
TaxTMI 
2009 (7) TMI 641
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....re fines with Fe content above 62% attracts Customs Duty @ Rs. 300/- per MT and Cess of Re. 1/- per MT. According to the appellant AML, it had paid Customs Duty @ Rs. 300/- per MT at the instance of the departmental officers. Vide letter dated 17-1-2008, AML were informed by the Assistant Commissioner, Customs and Central Excise, Nellore that as per the report of the Chemical Examiner on test of a sample of the consignment exported, its Fe content was 63% and AML had paid Customs Duty at the applicable rate. The impugned order of the Commissioner (Appeals) affirmed the above communication as appropriate. 2. In the appeal before us, AML has submitted that the test report of the Chemical Examiner referred to by the Assistant Commissioner was....
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....r for fresh decision after complying with principles of natural justice. In the appeal before the Commissioner (Appeals), AML had sought vacation of the order of the Assistant Commissioner and to allow refund of about Rs. one crore paid in excess by AML. 3. We have heard both sides. 4. We have perused the records and carefully considered the submissions made by both sides. We find that the impugned order sustained the contents of the communication dated 17-1-2008 addressed to AML by the Assistant Commissioner, Nellore, to the effect that the impugned consignment of iron ore fines contained 60 to 63.5% Fe and that AML had paid the applicable Customs Duty and Cess. We find that the impugned order relied on a report of the Chemical Examiner ....
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....rein the Tribunal had observed that the opinion of Chief Chemist, CRCL, would prevail over that of any other expert in matters relating to classification of products resulting from chemical processes. We find that in the instant case, the department, on its own, drew sample and got the Fe content ascertained by the National Metallurgical Laboratory, a Central Government organization specialized in determining the composition and classification of metals, content of metals in ores, etc. The laboratory of a Chemical Examiner is not as well equipped to reliably ascertain the values relating to metals, as the apex agency in the field, namely, the National Metallurgical Laboratory. There is no dispute that the authorities have relied on a test r....