2025 (11) TMI 694

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6740 MTs of iron ore fines. The said S/B was self-assessed provisionally under Customs Tariff Item (CTI) 2601 1142. The respondents had claimed 'Nil' rate of export duty, by availing the benefit of exemption provided under Notification No.15/2015-Customs dated 01.03.2016. The respondents had declared the Fe grade of iron ore to be 56% of Dry Metric Tonne (DMT) basis. The samples from the exported iron ore fines were drawn as per the ISI specification by the recognized sampler M/s Inspectorate Griffith India Private Limited in the presence of the customs broker/respondents and under customs supervision and the sealed samples were forwarded to the Deputy Chief Chemist (DyCC) Laboratory, Goa. On completion of export transaction, the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idering the classification of the exported goods under CTI 2601 1142. Feeling aggrieved with the impugned order dated 18.02.2022, Revenue has filed the present appeal before the Tribunal. 2. Revenue has assailed the impugned order by way of filing the appeal before the Tribunal on the grounds that the net Fe content of the exported goods would have to be arrived at after deducting the moisture and impurities from the gross weight of the sample; that the judgement delivered by the Hon'ble Supreme Court in the case of Union of India Vs. Gangadhar Narsingdas Agarwal, reported in 1997 (89) E.L.T. 19 (S.C.) and the Board's Circular No.4/2012-Customs dated 17.02.2012 were not examined in the impugned order. Revenue's main contention in this ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder, we are of the opinion that the learned Commissioner (Appeals) has correctly analysed the circular dated 17.02.2012 (supra), which is in conformity with the ratio of the judgement laid down by the Hon'ble Supreme Court in the case of Gangadhar Narsingdas Agarwal (supra). 5. Further, we also find that considering the prescribed yardstick for ascertainment of quality of iron ore (Fe content), the Hon'ble High Court of Bombay at Goa in the case of V. M. Salgaocar and Brother Pvt. Ltd., & Ors. (Writ Petition No.216 of 2022), vide judgement dated 23.09.2022, has held that the assessments shall be governed by the principles of law in regard to the classification as laid down by the Hon'ble Supreme Court in Gangadhar Narsingdas Aggarwal (s....