2023 (10) TMI 248

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..... Sanjay Kumar , Superintendent ( Authorized Representative ) for the Respondent ORDER C. L MAHAR The brief facts of the case are that the appellants have filed two Shipping Bills No. 4384820 dated 30th November, 2015 and 4324962 dated 26th November, 2015 for export of Iron Oxide to Saudi Arabia. The appellants have classified their export product under Tariff Item 2821 1010. At the time of ....

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....sioner of Export Customs, Mundra dated 10.02.2016, has further reported as follows: "In this connection, it is to inform that the remnant of the sample has been dispatched by post. The sample is composed of Iron Oxide. The content of Iron Oxide in the sample is 97.84%." 2. The Department on the basis of first test report entertained view that the export consignment under above mentioned two sh....

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....8, para 4.3, wherein a reference has been made to a letter of Joint Director CRCL having File No. KCL/Misc-Corrs/KDLMundra/ 01/08-09/173 dated 8th January, 2018, wherein following report has been quoted: "Based on the (combined) Iron content of 68.4% reported by this Laboratory, it is confirmed that the samples u/r is Iron ore/ concentrate, as the (Combined) Iron content is less than 70%, this s....

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....s of which it has been held that the subject consignments are of Iron ore/ concentrate by the Adjudicating Authority is Joint Director CRCL's letter dated 12.02.2016 which has neither been provided to the appellant nor that was existing at the time of issuing SCN. We don't take the cognigence of the Joint Deputy CRCL's letter as the Adjudicating Authority has failed to provide the same to the appe....