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TMI Blog2010 (8) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... galore [2009 (241) E.L.T. 416 (Tribunal)]. 2. The respondents M/s. Kineta Minerals and Metals Ltd., Jubilee Hills, Hyderabad were engaged in the business of export of iron ore. They filed two shipping bills Nos. 041 dated 12-2-2007 and 044 dated 22-2-2007 for the purpose of export of 55,000 metric tonnes and 44,000 metric tonnes of iron ore respectively through Krishnapatnam Port falling under the jurisdiction of Nellore Central Excise and Customs Division. The appellants passed the aforesaid shipping bills on 14-2-2007 and 26-2-2007. The respondents also paid the export cess at the time of processing shipping bills and the Cargo was loaded for shipment. However, in respect of shipping bill No. 41, dated 14-2-2007 out of 55,000 metric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were allowed for clearance under boat notes which was loaded into the vessels up to the midnight of 28-2-2007 and thus, it has to be construed that let export order was issued only for those quantities for which boat notes were issued, and the balance quantity of iron ore is liable to export duty and accordingly dismissed the appeal filed by the respondents. 5. Challenging the said order, the respondents preferred Customs Appeal No. 269/08 before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore which by its Final Order No. 68/09 dated 30-1-2009 set aside the order passed by the Assistant Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he export duty was introduced only with effect from 1-3-2007. As rightly held by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore, the order under Section 51 of the Act is a composite order permitting clearance and loading of the goods for export and when such an order is passed, the relevant duty in terms of Section 16 is being date of that order, subsequent change in the rate of duty does not render the earlier order invalid. Since the assessment has been made prior to the imposition of export duty i.e. on 1-3-2007, and the same being collected prior to 1-3-2007, subsequent changes in the rate of duty are inconsequential. Therefore, we concur with the finding of the lower appellate authority and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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