9911796707
TMI Blog2024 (5) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... obvious that the consignment exported is for Iron Ore fines and in fact, there is penal clause for having any Iron Ore lump in the mixture. Therefore, it is not a case where the Iron Ore lump has been deliberately exported rather it is part of the Iron Ore fines due to certain involuntary processes undertaken in which such particles size also are shipped in. It is not the case of deliberate mixing of Iron Ore fines and Iron Ore lumps. In fact, if one considers BIS Standard there is already a tolerance limit provided for Iron Ore lump up to 5%, meaning that there could be inevitable Iron Ore lumps present even if the consignment is of Iron Ore fines. Therefore, the entire consignment of mixture having certain percentage of Iron Ore lumps ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said quantity is classifiable as Iron Ore lumps attracting Export Duty @ 15% Ad valorem. The demand was confirmed and on confirmation of the order of the lower authority by the Commissioner (Appeals), the appellants are in appeal before this Tribunal in Appeal No. C/31095/2018. They also submit that similar matter is also covered in respect of 9 shipping bills, wherein also the Iron Ore lumps percentage is ranging from 4.24% to 6.62% and the demand of Rs.7,65,830/- was confirmed by the Original Authority and later on, Commissioner (Appeals) upheld the demand but reduced the demand to Rs.6,84,863/-. Aggrieved by the same, the appellants are in appeal before this Tribunal in Appeal No. C/30175/2019. 2. The short question, common to both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified separately. It has also relied on BIS Standard, which, inter alia, provides for that if Iron Ore particles of over 10 mm are less than 5%, then the same shall not be treated as lumps and if it is more than 10 mm and are more than 5%, the shipment shall be treated as containing Iron Ore lumps also. Since, the rate of duty and exemptions are distinctly different for Iron Ore fines and Iron Ore lumps, there is need to apply specific rates depending on percentage of Iron Ore lumps and Iron Ore fines. 4. Heard the parties and perused the documents. 5. The short question, which needs to be decided in the case of Iron Ore fines exported is if certain percentage of Iron Ore fines are found to be more than 10 mm, will it attract separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Iron Ore lumps has to be treated as Iron Ore fines only and cannot be artificially segregated into Iron Ore fines and lumps for the purpose of levying of export duty. Therefore, the demand confirmed and upheld by the Commissioner (Appeals) is not sustainable on this ground. In so far as re-determination of value is concerned, while the department has argued that exporter has not contested the same, the learned Advocate has contested that lower authorities have disregarded the transaction value or the price of Iron Ore exported as is evident from the invoices and corroborated by bank realization certificate dt.07.02.2011. They have also relied on certain Board Circulars viz., No. 18/2008-CUS dt.11.10.2008 and No. 37/2007 dt.09.10.2007, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
