2014 (6) TMI 990

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....al Counsel, for the Appellant. Shri Ramesh Patodia, CA assisted by Mukesh Laddha, CA, for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - These thirteen Appeals are filed by the Revenue against the Orders-in-Appeal passed by Commissioner of Customs (Appeals), Kolkata. 2. Ld. Special Counsel for the Revenue submits that in all these Appeals, the Revenue has challenged....

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....content less than 62%, as is evident from the Test Reports of the samples drawn at the time of shipment of the goods in question. Since the FE content was found to be less than 62%, therefore, it satisfies the conditions of the Notification No. 62/2007-Cus., (supra). The said Notification reads as follows :- "GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  &....

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....ment of India (F.No. B-1/9/2007-TRU)" 5. On a plain reading of the said Notification, it is clear that the conditions, in which the goods are exported, become relevant in determining Fe content; for application of the said Notification, the price at which such goods are sold, is not relevant in determining the rate of duty applicable at the time of export of the goods out of India. In t....