2015 (7) TMI 1095 - AT - Customs

Determination of assessable value of export goods - Iron ores - exported after 1-1-2009 - Held that - Tribunal had already decided the issue and observed that for the period after 1-1-2009 the said goods be assessed to duty adopting the FOB Price reported in 2014 (4) TMI 658 - CESTAT KOLKATA and later followed in the appellant s own case reported in 2014 (4) TMI 1117 - CESTAT KOLKATA . By following the same the said issue is decided in favour of the Revenue and against the respondent. Whether duty to be calculated on Wet Weight basis or on the transaction value on Dry Weight basis - period after 13-6-2008 - Held that - Tribunal had decided the issue in favour of the assessee observing that the export goods namely Iron Ore Fines be assessed to duty adopting the criteria of Dry Weight as agreed to between the assessee and the overseas purchasers reported in 2014 (8) TMI 213 - CESTAT KOLKATA . Determination of assessable value - on the basis of Bench-Marked Price of CCCMMC - Evidence/data not supplied to the respondent - Held that - the matter is remanded back to the ld. Adjudicating Authority for re-determination of the assessable value after supplying the necessary data to the respondent in the appellant s own case reported in 2014 (4) TMI 1117 - CESTAT KOLKATA . - Appeal disposed of

Summary

Issues:
1. Determination of assessable value of export goods - Iron Ore Fines.
2. Calculation of duty on 'Wet Weight' basis or 'Dry Weight' basis.
3. Determination of assessable value based on transaction value or Bench-Marked Price by CCCMMC.

Analysis:

Issue 1 - Determination of assessable value of export goods:
The first issue in the case pertains to the determination of the assessable value of export goods, specifically Iron Ore Fines. The appeal challenges the Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. The key contention revolves around whether the assessable value should be based on the FOB price or treated as cum-duty value for goods exported after 1-1-2009. The Tribunal had previously ruled in favor of the Revenue on this issue in a prior order. Consequently, the present case also rules in favor of the Revenue based on the precedent set by the Tribunal.

Issue 2 - Calculation of duty basis - 'Wet Weight' or 'Dry Weight':
The second issue addresses the calculation of duty based on 'Wet Weight' or 'Dry Weight' basis for the period post-13-6-2008 concerning the export of Iron Ore Fines. The Tribunal had previously decided in favor of the assessee/respondent, advocating the assessment of duty on 'Dry Weight' basis as agreed upon between the parties involved. Therefore, the current case upholds the previous ruling in favor of the assessee/respondent on this matter.

Issue 3 - Determination of assessable value based on transaction value or Bench-Marked Price:
The third issue involves the determination of the assessable value either based on the transaction value or the Bench-Marked Price by CCCMMC for export goods. The Tribunal had remanded a similar case to the original Adjudicating Authority for reevaluation after providing necessary data to the respondent. Following this precedent, the present case remands the matter to the Adjudicating Authority for a fresh determination of the assessable value, ensuring the relevant data is supplied to the respondent. A reasonable timeframe of three months is set for the resolution of this issue. The appeal is disposed of on these terms.

In conclusion, the judgment addresses various complex issues related to the determination of assessable value, calculation of duty basis, and consideration of transaction value or Bench-Marked Price for export goods. The Tribunal's decisions in previous cases play a crucial role in shaping the outcomes of the present case, ensuring consistency and adherence to legal precedents.