2023 (8) TMI 949

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..... s duty on the FOB value on export of iron ore fines considering the same as cum-duty value or otherwise - HELD THAT:- The issue is no longer res integra as has been decided in catena of rulings against the Appellant/Assessee and in favour of Revenue - reliance can be placed in SESA GOA LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2020 (3) TMI 772 - CESTAT HYDERABAD] where it was held that The prese .....

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..... me as cum-duty value or otherwise. 2. We find that the issue is no longer res integra as has been decided in catena of rulings against the Appellant/Assessee and in favour of Revenue in following rulings of this Tribunal:- a) Sesa Goa Ltd vs CCE,C ST, BBSR-I [2014 (4) TMI 658 (Tri-Kolkata)] b) Essel Mining Industries Vs CCE, C ST, BBSR-1 [2017 (4) TMI 87 (Tri- Kolkata)] c) Sesa G .....

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