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    <title>2017 (4) TMI 87 - CESTAT KOLKATA</title>
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    <description>The Tribunal found in favor of the appellants in the case, setting aside the Commissioner&#039;s order concerning the calculation of export duty based on FOB value. The Tribunal emphasized the binding nature of CBEC Circulars and Supreme Court judgments supporting the practice of considering FOB price as cum-duty price. The Tribunal differentiated between the period before and after 01.01.2009, aligning with precedent for the latter period, ultimately allowing the appeals related to the period before 01.01.2009 with consequential relief.</description>
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