2018 (4) TMI 1192

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....or the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent Per B. Ravichandran, The appellants exported ductile iron spun pipes by filing shipping bills on 23.5.2008. Revenue entertained a view that such iron pipes are liable to export duty in terms of Notification No. 66/2008-Cus. dated 10.5.2008. Sl.No.15 of the Table in the Notification states as below:-    ....

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....not fully borrowed in the Notification and the duty liability on export is restricted to only tubes and pipes of iron or steel and since the appellant exported cast iron tubes, they are liable to export duty. This much has been elaborately clarified by Board on 3.6.2008. 4. We have heard both sides and perused the appeal records. 5. Admittedly, the appellant exported cast iron pipes. The export ....