2015 (3) TMI 417 - AT - Customs

Determination of assessable value of export goods - whether duty be calculated on Wet Weight basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on Dry Weight basis for the period after 13.06.2008 - Held that - Following decision of assessee's own previous case 2014 (8) TMI 213 - CESTAT KOLKATA it is held that for the period after 01.01.2009, the said goods be assessed to duty adopting the FOB Price - export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of Dry Weight , as agreed to between the Assessee/Respondent and the overseas purchasers - for determination of the value, we remand the case to the ld. Adjudicating Authority for deciding the issue afresh after supplying the relevant data to the Respondent. - Decided in favour of Revenue.

Summary

Issues involved:
1. Determination of assessable value of export goods
2. Calculation of duty on 'Wet Weight' basis
3. Determination of assessable value based on Bench-Marked Price

Issue 1: Determination of assessable value of export goods:
The Appeals filed by the Revenue against Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata involve common issues related to the determination of the assessable value of export goods, specifically Iron Ore Fines. The first issue is whether to adopt the FOB price as the assessable value or treat it as cum duty value for goods exported by the Respondent after 01.01.2009. The Tribunal had previously decided this issue in favor of the Revenue in a prior Order, and subsequently followed the same decision in another Order. Consequently, the Tribunal ruled in favor of the Revenue and against the Respondent on this issue.

Issue 2: Calculation of duty on 'Wet Weight' basis:
The second issue pertains to whether duty should be calculated on a 'Wet Weight' basis, as agreed upon between the Assessee/Respondent and the overseas purchaser, or on the transaction value of the goods on a 'Dry Weight' basis for the period after 13.06.2008. The Tribunal had previously decided this issue in favor of the Assessee/Respondent in a separate Order. Therefore, the Tribunal observed that the export goods, namely Iron Ore Fines, should be assessed to duty adopting the criteria of 'Dry Weight' as per the agreement between the parties.

Issue 3: Determination of assessable value based on Bench-Marked Price:
The third issue involves the determination of the assessable value of export goods based on the Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals, and Chemicals (CCCMMC). The Tribunal had remanded this issue to the original Adjudicating Authority in a previous Order for deciding the matter afresh after providing the necessary evidence/data to the Respondent. The Tribunal decided to remand the present case as well for the same purpose, emphasizing the need to supply relevant data to the Respondent for a fair determination of the assessable value. A reasonable opportunity was to be provided to the Appellant, with a directive to decide the issue preferably within three months from the date of communication of the Order. The Revenue's Appeals were disposed of accordingly.

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