https://www.taxtmi.com/caselaws?id=785268 Dispute concerns whether Fe content of exported iron ore fines must be calculated on wet metric tonne (WMT) or dry metric tonne (DMT) and whether this raises a substantial question of law. The analysis relied on prior authority that samples must be tested in the condition of export (gross weight including moisture), noting delayed laboratory testing can reduce moisture and alter DMT results; therefore the WMT-based certificate was accepted as fact. The appellate tribunal's concurrent factual finding endorsing WMT assessment and resulting nil export duty under applicable classification was treated as not raising any substantial question of law, and the revenue appeal was dismissed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 15:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785268 Dispute concerns whether Fe content of exported iron ore fines must be calculated on wet metric tonne (WMT) or dry metric tonne (DMT) and whether this raises a substantial question of law. The analysis relied on prior authority that samples must be tested in the condition of export (gross weight including moisture), noting delayed laboratory testing can reduce moisture and alter DMT results; therefore the WMT-based certificate was accepted as fact. The appellate tribunal's concurrent factual finding endorsing WMT assessment and resulting nil export duty under applicable classification was treated as not raising any substantial question of law, and the revenue appeal was dismissed. Case-Laws Customs Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785268