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2015 (3) TMI 417

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..... 3.06.2008 - 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 .....

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..... or the Revenue submitted that the first issue relates to determination of assessable value of export goods viz. Iron Ore Fines, by adopting the FOB price as assessable value or treating the said price as cum duty value, for goods exported by the Respondent for the period after 01.01.2009. He submits that the issue had been decided in favour of the Revenue by this Tribunal, vide Order No. FO/A/7118 .....

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..... e China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the Respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be rema .....

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..... ssment of export goods whether on Dry Weight or on Wet Weight basis, for the period after 13.06.2008, has been decided by this Tribunal in favour of the Assessee/Respondent, 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/Respondent and the overseas purchasers, vide Order No.FO/A/75192-75217/2 .....

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