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2017 (4) TMI 87 - CESTAT KOLKATAValuation - export duty - whether the FOB value would be taken as cum-duty price for the calculation of export duty? - Held that: - the issue raised in these appeals has earlier been examined by this Tribunal in the case of CC,Guntur Vs. Sameera Trading Company [2010 (5) TMI 518 - CESTAT, BANGALORE], where it was held that by the Circular No. 18/2008, dated 10-11-2008 issued by CBEC, it was clarified that by taking the FOB price declared by the exporter as cum-duty price and working backwards from the FOB price to determine the value for assessment - appeal allowed - decided in favor of appellant.
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