https://www.taxtmi.com/caselaws?id=344340 Export duty and assessable value for iron ore fines were required to be determined on the contractual dry metric ton basis, because the agreed transaction value was expressed on dry weight terms. The Tribunal distinguished the cited Supreme Court ruling as one dealing with quantification where weight itself was the levy basis, and held that the wet weight method had no relevance here. The Revenue's challenge was rejected, and assessment on the dry metric ton basis was upheld. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 22 Sep 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344340 Export duty and assessable value for iron ore fines were required to be determined on the contractual dry metric ton basis, because the agreed transaction value was expressed on dry weight terms. The Tribunal distinguished the cited Supreme Court ruling as one dealing with quantification where weight itself was the levy basis, and held that the wet weight method had no relevance here. The Revenue's challenge was rejected, and assessment on the dry metric ton basis was upheld. Case-Laws Customs Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344340