It will thus be seen that under both the Notifications referred to above the duty was relatable to weight depending on the iron companytent in the ore or the ore fines.
It may here be mentioned that the duty had to be determined on the basis of weight of the companymodity at the relevant point of time.
4/ per metric ton.
By another Notification dated 31st August, 1968 the Government exempted lumpy iron ore falling under Item 28 of the Second Schedule to the Tariff Act when exported out of India from so much of the duty as was in excess of the duty shown in Column iii depending on the iron companytent in the iron ore.
S.C. Sen and K.S. Paripoornan, JJ.
Special leave granted in all the Special Leave Petitions.
M. Ahmadi, CJI.,
Delay companydoned.
4/ per metric ton.
