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    <title>2015 (3) TMI 417 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Revenue and against the Respondent on the issue of adopting the FOB price as the assessable value of export goods. However, the Tribunal decided in favor of the Assessee/Respondent regarding the calculation of duty on a &#039;Dry Weight&#039; basis instead of &#039;Wet Weight.&#039; The issue of determining the assessable value based on the Bench-Marked Price was remanded to the original Adjudicating Authority for a fair assessment, emphasizing the provision of necessary evidence/data to the Respondent within a specified timeframe.</description>
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    <pubDate>Wed, 25 Jun 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=257481</link>
      <description>The Tribunal ruled in favor of the Revenue and against the Respondent on the issue of adopting the FOB price as the assessable value of export goods. However, the Tribunal decided in favor of the Assessee/Respondent regarding the calculation of duty on a &#039;Dry Weight&#039; basis instead of &#039;Wet Weight.&#039; The issue of determining the assessable value based on the Bench-Marked Price was remanded to the original Adjudicating Authority for a fair assessment, emphasizing the provision of necessary evidence/data to the Respondent within a specified timeframe.</description>
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