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2015 (7) TMI 60 - CESTAT KOLKATA

2015 (7) TMI 60 - CESTAT KOLKATA - TMI - Determination of assessable value of export goods - Method of calculation of duty - determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price - Held that:- Decision in the assessee's own previous case [2014 (8) TMI 213 - CESTAT KOLKATA] followed - Appeal disposed of. - Customs Appeal Nos. C/235/09 & C/112/10 - Dated:- 18-3-2015 - Dr D M Misra, Member (J) And Dr I P Lal, Member (T),JJ. For the Appellant : Shri A .....

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on Ore Fines, by adopting the FOB price as assessable value or treating the said price as cum duty value, for goods exported by the Respondent for the period after 01.01.2009. He submits that the issue had been decided in favour of the Revenue by this . Tribunal, vide Order No. FO/A/71188-71218/2013 dt. 12.12.2013 which was followed subsequently vide Order No.FO/A/75218-75246/2014 dated 30.04.2014. 2.1. The ld. Special Counsel also submits that the second issue involved in the present case, is w .....

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sessable value adopting the transaction value or on the basis of Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the Respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be reman .....

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