Court Rejects Revenue's Dry Weight Method for Iron Ore Classification Under Tariff Act, Citing Lack of Legislative Intent.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Determination of method by which the iron (Fe) content in the iron ore - there is a reason for the Revenue to do so inasmuch as when the legislature has found it appropriate that the goods are required to be classified on dry weight basis, it has been accordingly categorically provided for in the relevant schedule under the Tariff Act. This is clear from the fact that the iron ore as categorized under 2601 and the sub headings thereunder, there is no mention whatsoever of any “dry weight” as being canvassed on behalf of the Revenue. - HC....