https://www.taxtmi.com/caselaws?id=799024 Fe content of iron ore fines exported in moist condition before 01.05.2022 is determined on a Wet Metric Ton basis, after accounting for moisture and other impurities, for tariff classification and export-duty assessment. The later supplementary note requiring Dry Metric Ton computation for Heading 2601 supports the position that this method did not apply to earlier exports. A legal challenge to classification or duty liability may be raised in appeal where it relies on existing test reports and concerns the correct legal assessment. Acceptance of the original assessment without protest does not validate an assessment contrary to the applicable tariff, binding precedent or Board circular, permitting consequential reclassification and reassessment. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799024 Fe content of iron ore fines exported in moist condition before 01.05.2022 is determined on a Wet Metric Ton basis, after accounting for moisture and other impurities, for tariff classification and export-duty assessment. The later supplementary note requiring Dry Metric Ton computation for Heading 2601 supports the position that this method did not apply to earlier exports. A legal challenge to classification or duty liability may be raised in appeal where it relies on existing test reports and concerns the correct legal assessment. Acceptance of the original assessment without protest does not validate an assessment contrary to the applicable tariff, binding precedent or Board circular, permitting consequential reclassification and reassessment. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799024