TMI Blog2018 (3) TMI 1884X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- It has been brought to our notice by the Learned AR that the issue stand decided in the same assessee s case reported as Sesa Goa Ltd. v. CC [ 2010 (8) TMI 747 - CESTAT, MUMBAI ] . It stand held by the Tribunal that FOB price of the goods is the price actually paid or payable by the importer to the exporter in respect of the goods exported and the assessable value cannot be brought dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abatement of duty element from FOB price of iron ore, which is being exported by the appellant, is to be allowed for determining the transaction value for the purpose of assessment of export duty by treating FOB price of the goods as cum-duty price. It has been brought to our notice by the Learned AR that the issue stand decided in the same assessee s case reported as Sesa Goa Ltd. v. CC - 2012 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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