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    <title>2014 (11) TMI 955 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Revenue regarding the assessable value of export goods, specifically Iron Ore Fines, post 01.01.2009, by adopting the FOB price or treating it as cum duty value. The Tribunal remanded the issue of determining the assessable value based on transaction value or the Bench-Marked Price by CCCMMC to the Adjudicating Authority for reevaluation with a fixed time-frame. The decision on duty assessment of Iron Ore Fines post 01.01.2009 favored the Revenue. The Appeals were disposed of accordingly, with a directive for re-determination within three months.</description>
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      <title>2014 (11) TMI 955 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=253638</link>
      <description>The Tribunal ruled in favor of the Revenue regarding the assessable value of export goods, specifically Iron Ore Fines, post 01.01.2009, by adopting the FOB price or treating it as cum duty value. The Tribunal remanded the issue of determining the assessable value based on transaction value or the Bench-Marked Price by CCCMMC to the Adjudicating Authority for reevaluation with a fixed time-frame. The decision on duty assessment of Iron Ore Fines post 01.01.2009 favored the Revenue. The Appeals were disposed of accordingly, with a directive for re-determination within three months.</description>
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