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2015 (7) TMI 1095 - AT - CustomsDetermination of assessable value of export goods - Iron ores - exported after 1-1-2009 - Held that:- Tribunal had already decided the issue and observed that for the period after 1-1-2009, the said goods be assessed to duty adopting the FOB Price reported in [2014 (4) TMI 658 - CESTAT KOLKATA] and later followed in the appellant’s own case reported in [2014 (4) TMI 1117 - CESTAT KOLKATA]. By following the same, the said issue is decided in favour of the Revenue and against the respondent. Whether duty to be calculated on ‘Wet Weight’ basis or on the transaction value on ‘Dry Weight’ basis - period after 13-6-2008 - Held that:- Tribunal had decided the issue in favour of the assessee, observing that the export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’, as agreed to between the assessee and the overseas purchasers, reported in [2014 (8) TMI 213 - CESTAT KOLKATA]. Determination of assessable value - on the basis of Bench-Marked Price of CCCMMC - Evidence/data not supplied to the respondent - Held that:- the matter is remanded back to the ld. Adjudicating Authority for re-determination of the assessable value , after supplying the necessary data to the respondent, in the appellant's own case reported in [2014 (4) TMI 1117 - CESTAT KOLKATA]. - Appeal disposed of
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