2016 (11) TMI 1747

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....mmissioner (AR) ORDER Sulekha Beevi C.S., Member (J) 1. The issue in the appeal relates to Fe fines exported by the appellant exporters. Chemical test taken of the export consignments revealed Fe content more than 64% as against 61.4% declared by appellants. Department took the view that such consignments having Fe content of more than 64% was in restricted category as per the FTP 2007-08 and s....

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....ing 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) out of the total weight/Gross Weight to arrive at Net Fe contents. 4. In case of any difficulty in arriving at the net Fe content, assessment may be based on test result which directly determ....