2016 (12) TMI 641

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....Shri Nagaraj Naik, Deputy Commissioner(AR) for the Department. ORDER Two appeals (C/533/2009, C/534/2009) have been filed by M/s. Obulapuram Mining Co. Pvt. Ltd. (hereinafter referred to as exporters). Against the same impugned orders, Department has also filed two appeals, C/508/2009 & C/509/2009. 2.  The issue in these appeals relates to Fe fines exported by the said exporters. Chemical ....

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....he observation by the Apex Court that export duty is chargeable according to Fe contents, and to maintain uniformity all over the custom houses, it is clarified that for the purpose of charging of export duty the assessment of Iron ore for determination of Fe contents shall be made on Wet Metric Ton (WMT) basis which in other words mean deducting the weight of impurities (inclusive of moisture) ou....