2015 (7) TMI 1095

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....he Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This appeal is filed against Order-in-Appeal No. Kol./Cus/CKP/79/2012, dated 27-4-2012 passed by Commr. of Customs (Appeals), Kolkata. 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 goods viz. Iron Ore Fines, by adopting the FOB....

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....unal in favour of assessee/respondent, vide Order No. FO/A/75192-75217/2014, dated 30-4-2014 [2014 (307) E.L.T. 385 (Tribunal)]. 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)....

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....sides. 5. We find that this Tribunal had already decided the issue of determination of duty of export goods, namely, Iron Ore Fines, and observed that for the period after 1-1-2009, the said goods be assessed to duty adopting the FOB Price, vide Order No. FO/A/71188-71218/2013, dated l2-12-2013 [2014 (313) E.L.T. 317 (Tribunal)] and later followed in the appellant's case vide Order No. FO/A/....