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2017 (6) TMI 611 - CESTAT KOLKATAValuation - export duty on iron ore - Wet Metric Ton (WMT) basis - Held that: - reliance placed in the case of Commr. of Customs (Port), Kolkata Vs. SESA GOA LTD. [2014 (8) TMI 213 - CESTAT KOLKATA], where it was held that the determination of export duty on the basis of dry weight or wet weight is irrelevant as the duty to be computed on the value of the goods in dry weight condition, as agreed by the parties - appeal rejected - decided against Revenue.
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