2017 (4) TMI 87

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....18.08.2010, 34-36/Cus/BBSR I/2010 dated 23.08.2010 & 38/Cus/BBSR I/2010 dated 07.09.2010 & 10-21/Cus/BBSR I/2010 dated 29.07.2010, 27-28/Cus/BBSR I/2010 dated 02.08.2010 & 30-31/Cus/BBSR I/2010 dated 03.08.2010 all  passed by the Commissioner of Central Excise, Customs & Service Tax, BBSR I. 2. Briefly stated the facts of the case are that the appellants are exporters of iron ore at various countries and they have signed FOB contract on the export of these items. The period involved herein is before 31.12.2008. The issue under dispute is whether the FOB value would be taken as cum-duty price for the calculation of export duty. The contention of the appellant is that there is a Board's Circular No.18/2008-Cus dated 10.11.2008, wh....

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....udgement of Hon'ble Apex Court in CC (Imports), Mumbai Vs. Tullow India Operations : 2005 (189) ELT 401 (S.C). 4. The ld.A.R. appearing on behalf of the Revenue, reiterates the findings of the impugned order and relies on decision of the Tribunal in the case of Sesa Goa Ltd. Vs. Commr. of Central Excise & S.Tax, BBSR I : 2014 (313) ELT 317 (Tri.-Kolkata). 5. In rebuttal, the ld.Advocate points out that the period in M/s Sesa Goa case pertains to the period after 1st January, 2009. 6. Heard both sides and examined the case records. 7. We find that the issue raised in these appeals has earlier been examined by this Tribunal in the case of CC,Guntur Vs. Sameera Trading Company (supra). For better appreciation, the relevant portion ....