https://www.taxtmi.com/caselaws?id=768978 Export duty on iron ore fines depended on Fe content measured on Wet Metric Ton basis rather than Dry Metric Ton basis where the authorised inspection certificates supported the lower Wet Metric Ton percentage. The Tribunal followed its earlier decisions on the same controversy and held that, on the facts, the Fe content was below 62% on Wet Metric Ton basis, so assessment on Dry Metric Ton basis in the impugned orders was not justified. As a result, export duty was confined to the lower rate of Rs. 50 per MT and the higher duty demand could not be sustained. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768978 Export duty on iron ore fines depended on Fe content measured on Wet Metric Ton basis rather than Dry Metric Ton basis where the authorised inspection certificates supported the lower Wet Metric Ton percentage. The Tribunal followed its earlier decisions on the same controversy and held that, on the facts, the Fe content was below 62% on Wet Metric Ton basis, so assessment on Dry Metric Ton basis in the impugned orders was not justified. As a result, export duty was confined to the lower rate of Rs. 50 per MT and the higher duty demand could not be sustained. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768978