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2024 (3) TMI 1296 - AT - CustomsValuation - export duty - Whether the Appellant/Assessee is liable to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - HELD THAT:- We find that the issue is no longer res integra as has been decided in catena of rulings against the Appellant/Assessee holding that Cum Duty Value cannot be used for arriving at the value for levy of export duty. In the following rulings of this Tribunal, this view has been taken in Sesa Goa Ltd vs CCE,C & ST,[2014 (4) TMI 658 - CESTAT KOLKATA] and Essel Mining & Industries Vs CCE, [2017 (4) TMI 87 - CESTAT KOLKATA]. Thus, we dismiss the Appeals and uphold the Impugned Orders.
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