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2015 (3) TMI 417 - CESTAT KOLKATADetermination of assessable value of export goods - whether duty be calculated on ‘Wet Weight’ basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on ‘Dry Weight’ basis for the period after 13.06.2008 - Held that:- Following decision of assessee's own previous case [2014 (8) TMI 213 - CESTAT KOLKATA] it is held that for the period after 01.01.2009, the said goods be assessed to duty adopting the FOB Price - export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’, as agreed to between the Assessee/Respondent and the overseas purchasers - for determination of the value, we remand the case to the ld. Adjudicating Authority for deciding the issue afresh after supplying the relevant data to the Respondent. - Decided in favour of Revenue.
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