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TMI Blog2017 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... is irrelevant as the duty to be computed on the value of the goods in dry weight condition, as agreed by the parties - appeal rejected - decided against Revenue. - Cus. Appeal No.368/11 - F/76034/2017 - Dated:- 15-3-2017 - Shri P. K. Choudhary, Judicial Member Shri S. K. Naskar, Asstt. Commr.(A.R.) for the Revenue Shri K.K.Sanyal, Consultant for the Respondent ORDER Per: Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of hearing and all other evidence on record. As seen from a copy of the contract, the price of the goods indicated there-under is based on the dry metric tons of the exported iron ore fines. Thus the value of the iron ore fines for each shipment has to be determined in terms of the contract not on the weight of the wet metric ton quantities of the goods exported but after determining the weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd this has now been done based on the total price which shall be determined on the dry metric ton quantity basis as required under the contract. Revenue being aggrieved by the Order of the ld.Commissioner (Appeals), filed the present appeal before the Tribunal. 3. The ld.A.R. appearing on behalf of the Revenue, submitted that the duty should be determined on Wet Metric Ton (WMT) basis i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n mainly on the ground that the Hon ble Supreme Court in the case of Gangadhar Narsinghdas Agarwal (supra) , had observed that wet weight be adopted in contrast to the dry weight of the iron-ore fines as the basis for computing the export duty. However, on going through the said judgement, we find that the Hon ble Supreme Court has decided the question whether for the quantification of export dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the contention of the ld.C.A. for the respondent that the said judgement is in-applicable to the facts and circumstances of the present case. In the result, Revenue's appeals filed on this issue is devoid of merit. Accordingly, ld.Commissioner's (Appeals) order to this extent is upheld. Consequently, Revenue's Appeals are dismissed. 6. In view of the above discussions and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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