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TMI Blog2018 (4) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... steel shall be liable to export duty. No exclusion or restriction is placed on such duty entry - A plain reading of the Notification and the description of the export goods will indicate that the appellant is liable to export duty in terms of the said Notification - appeal dismissed - decided against Appellant. - Appeal No. C/186/2011 - Final Order No. 40302 / 2018 - Dated:- 2-2-2018 - Ms. Sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under Heading 7304 of Import Tariff. Further reference was made to the clarification issued by the Board on 3.6.2008. It was submitted that the clarification expanded the scope of duty liability which is not legally tenable. 3. The ld. AR opposing the appeal submitted that tubes and pipes of iron and steel are subjected to export duty. The pipes exported by the appellant are iron pipes. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir product is covered under 7303 as cast iron pipes, they are not liable to export duty. We are not in agreement with the said proposal. Heading 7304 talks about tubes, pipes and hollow profiles, seamless of iron (other than cast iron) or steel. The notification for export duty only mentions tubes and pires, of iron or steel. While Import Tariff Heading 7304 clearly mentions iron (other than cast ..... X X X X Extracts X X X X X X X X Extracts X X X X
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