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2014 (6) TMI 990 - AT - CustomsRate of duty - Fe content of export goods - case of Revenue is that in terms of N/N. 62/2007-Cus. dated 3-5-2007 the Fe content of the export goods being less than 62% as revealed from the Test Reports applicable rate of duty would be Rs. 50/- per MT. - Held that - Undisputedly the Assessee/Respondent had exported Iron Ore Fines having Fe content less than 62% as is evident from the Test Reports of the samples drawn at the time of shipment of the goods in question. Since the FE content was found to be less than 62% therefore it satisfies the conditions of the N/N. 62/2007-Cus. The notification states that the conditions in which the goods are exported become relevant in determining Fe content; for application of the said Notification the price at which such goods are sold is not relevant in determining the rate of duty applicable at the time of export of the goods out of India. In these circumstances we do not find any infirmity in the Order of the ld. Commissioner (Appeals). Matter remanded to the Adjudicating Authority for verification and determination of refund claims - appeal allowed by way of remand.
Issues:
Revenue's challenge to finding of Commissioner of Customs on Fe content and applicable duty rate under Notification No. 62/2007-Cus. Analysis: The Appeals filed by the Revenue challenge the Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata concerning the Fe content of export goods and the applicable duty rate under Notification No. 62/2007-Cus. The Revenue contends that the Fe content of the export goods being less than 62% should attract a duty rate of Rs. 50 per MT as per the notification. The Special Counsel for the Revenue acknowledges that the Commissioner's observation aligns with a previous Supreme Court decision. On the other hand, the Respondent argues that the Orders-in-Appeal are lawful and seeks consequential reliefs. Upon review of the records, it is established that the Assessee/Respondent exported Iron Ore Fines with Fe content below 62%, as confirmed by Test Reports. This Fe content condition satisfies the requirements of Notification No. 62/2007-Cus. The notification exempts iron ore fines with Fe content 62% and below from excess customs duty when exported. The notification emphasizes the relevance of the export conditions in determining Fe content, rather than the selling price of the goods. Consequently, the Order of the Commissioner (Appeals) is upheld, and the Revenue's Appeals are rejected. However, the matter is remanded to the Adjudicating Authority for the verification and determination of refund claims by the Assessee/Respondent, considering other eligibility conditions. The Adjudicating Authority is directed to decide on the refund claims within three months from the date of communication of the Order. In conclusion, the judgment affirms the Commissioner's decision on the Fe content of export goods and the applicable duty rate under the relevant notification. The Appeals by the Revenue are dismissed, with the case remanded for the Adjudicating Authority to address the refund claims within a specified timeframe.
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