https://www.taxtmi.com/caselaws?id=443205 For export duty classification on Iron Ore Fines, Fe content for the relevant period before 1 May 2022 had to be determined on a Wet Metric Ton basis, taking account of moisture and other impurities. The earlier Supreme Court ruling and the Board circular governed that period, while the later statutory supplement providing for Dry Metric Ton calculation under Chapter 26 applied only from 1 May 2022 and did not apply retrospectively. Assessments made on a Dry Metric Ton basis for the pre-1 May 2022 period were therefore incorrect and could not be sustained. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 18 Sep 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443205 For export duty classification on Iron Ore Fines, Fe content for the relevant period before 1 May 2022 had to be determined on a Wet Metric Ton basis, taking account of moisture and other impurities. The earlier Supreme Court ruling and the Board circular governed that period, while the later statutory supplement providing for Dry Metric Ton calculation under Chapter 26 applied only from 1 May 2022 and did not apply retrospectively. Assessments made on a Dry Metric Ton basis for the pre-1 May 2022 period were therefore incorrect and could not be sustained. Case-Laws Customs Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443205