Export of iron ore - enhanced rate of duty - let export order - ...

Customs

November 7, 2016

Export of iron ore - enhanced rate of duty - let export order - the the stand of the exporter is correct that enhanced duty would be applicable only to the material loaded after the duty was enhanced - AT

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Export of iron ore - enhanced rate of duty - let export order - ...

Customs

November 7, 2016

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Export duty on Iron ore pellets reduced to Nil rate from 5% - Seeks to further amend notification No 27/2011-Customs dated 1.03.2011 - Notification

Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 -...

Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial...

Valuation of exported goods - iron ore - enhancement of value based on contemporaneous export - provisions of Rule 4 provides for determination of export value by comparison.

Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty...

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

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