9911796707
TMI Blog2024 (10) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... s - Fe content has been taken as 63.86% which requires the appellant to pay export duty @ 300 per metric ton - HELD THAT:- Time and again, it has been held that WMT content can be arrived at by using the formula given in the case of V.M. SALGAOCAR AND BROTHER PVT. LTD., MR. SHIVANAND V. SALGAONCAR. VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS (EXPORT) , GOA, DIRECTORATE OF REVENUE INTELLIGENCE, CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d off by way of remand. - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND HON BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) For the Appellant : Mr. Arvind Baheti, CA For the Respondent : Mr. S. Debnath, Authorized Representative ORDER [PER R. MURALIDHAR]: The appellants have exported Iron Ore fines during the period 2007-08. The Shipping Bills were filed and assessed provisionally. The appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] 14,540.92 7. Iron in WMT Quantity [(6) / (1) x 100] 58.16% [In respect of Appeal No. C/76079/2018] Sl. No. Particulars Quantity (MT) 1. Exported Quantity 14,201 2. Fe Content on DMT basis 62.17% 3. Moisture Percentage 8.08% 4. Moisture Quantity [(1) x (3)] 1,147.44 5. DMT Quantity [(1) (4)] 13,053.56 6. Iron in DMT Quantity [(5) x (2)] 8,115.398 7. Iron in WMT Quantity [(6) / (1) x 100] 57.1466 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He takes us through the Final Order No. 76372/2024 dated 19.07.2024 wherein this Bench had accepted the submission of the Appellant and remanded the matter to the Adjudicating Authority to apply the formula to arrive at the moisture content as Fe content and finalize the assessment. 4. On going through the Final Order No. 76372/2024 dated 19/07/2024, we find that the issue is identical. Following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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