2023 (10) TMI 248

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....llants have classified their export product under Tariff Item 2821 1010. At the time of the clearance of export consignment, representative samples were drawn from the export consignment and sent to CRCL, Kandla for determining the nature of the export product, and to determine whether the export consignment pertains to Iron Oxide or "Iron Ore" classifiable under Customs Tariff Heading 2601 1119. The CRCL, Kandla vide its report No. 1588 dated 04th December, 2015 has reported as below : 1.1 It can be seen from above test report that the test report holds that the consignment consist of Oxide of Iron, wherein the iron content are about 68.4% by weight. It further been mentioned with above test report that the product may find to be declar....

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....uary, 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 sample cannot be considered as, Iron Oxides and hydroxide, Earth colors" 3.1 It has been the contention of the Learned Advocate that this report of Joint Director CRCL on the basis of which the Learned Adjudicating Authority has decided that the export consignment under above mentioned two shipping bills have been mis-declared by the appellant, has never been provided to the appellant, and therefore, they have been gross violation of principle of natural justice. 3.2 After detailed p....

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....e appeal is accordingly allowed. ( Pronounced in the open Court on 04.10.2023 ) ============= Document 1 Test Report No. Lab No. TEST RESULT TR Date 1588 Lab Date. 4 DEC 2015 TECHNICAL OPINION SABIL Report 4384820/30-11-15 ! The sample is in the form of black colour fine powder. It is mainly composed of oxida of iron together with silicious matter containing 이 Silica less than 01 I by wt. Iron content - 68.4.8byut The product may find to be dicleared from natural Analysed and returned to the Asstt. Commissioner and the result/Technical opinion as above Iron oxide. Remmani Sempe Fulty Consumed Retabed Returned, sealed remnant returned here with... Date. 5....