2015 (7) TMI 60

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....al, ACA ORDER Per: D M Misra: These Two Appeals are filed by the Revenue against Orders-in-Appeals passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals being common, are taken up together for disposal. 2. Ld. Special Counsel, Shri A.K.Das appearing for the Revenue submitted that the first issue relates to determination of assessable value of export goo....

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.... decided by this Tribunal in favour of Assessee/Respondent, vide Order No.FO/A/75192-75217/2014 dated 30.04.2014. 2.2. On the third issue, the ld. Special Counsel submitted that it relates to determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After considerati....

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....to duty adopting the FOB Price, vide Order No. FO/A/71188-71218/2013 dt.12.12.2013 and later followed in the appellant's case vide Order No. FO/A/75218-75246/2014 dated 30.04.2014. Following the same, the said issue is decided in favour of the Revenue and against the Respondent. 5. We find that the assessment of export goods whether on 'Dry Weight' or on 'Wet Weight' basis, fo....