TaxTMI 
TaxTMI 
2024 (12) TMI 801
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....ms, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Customs Appeal no.75936 of 2024. The appeal was admitted by us on order dated 22nd November, 2024, upon a question of law formulated, reproduced below. "For purpose of determining export duty, where the export is being made under contract specifications, can there be reliance on the contractual specifications for determining whether export duty is payable?" 2. There were provisional and ultimately final assessment order dated 27th November, 2018. The assessment order says, goods under shipping bill dated 11th March, 2017 were provisionally assessed, pending submission/receipt of, inter alia, certificate of weight, quality of Inspectorate Griffith Indi....
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....361) E.L.T. 577 (S.C.). Also, the contract specifications required supply on Dry Metric Ton (DMT) basis. As such, the percentage of iron (Fe) content in the goods exported was above 58% DMT, per even the private test report. The question be answered in favour of revenue. 5. Mr. Majumdar, learned senior advocate appears on behalf of respondent. He points out from the final assessment order that it was made upon submission of the desired final documents, pending submission of which the provisional assessment order had been made. The private test report along with test memo report from Chemical Laboratory, Kolkata were before the assessing authority, for making the final assessment order. He submits, it appears from the order, information g....
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....houdhury v. Chuni Lal (45); Giris v. Bepin (46); Bama Charan v. Nimai Mandal (47). This wholesome doctrine applies not only to the successive stages of the same suit, but also to another suit than the one in which the position was taken up, provided that the second suit grows out of the judgment in the first. ... ..." (emphasis supplied) This view was also declared by the Supreme Court in State of Punjab v. Dhanjit Singh Sandhu reported in (2014) 15 SCC 144, inter alia, paragraphs 22 and 23. 7. Mr. Majumdar submits, for purpose of determination of export duty, the goods being iron ore fines are to be assessed on Fe content taken at Wet Metric Ton (WMT) basis. There is no dispute percentage Fe content on that basis is below 58....
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....de and commerce be made applicable for the purpose of determination of its classification for the purposes of levy of export duty on export of raw iron ore in its natural form. Such hypothesis insofar as tariff entries are concerned, appears to be totally unacceptable as recognized by Supreme Court in its decision in Gangadhar Agarwal's case. ... ..." (emphasis supplied) He submits, when exporters enter goods being iron ore fines for export, the buyer would want to contract to pay for the iron content, in exclusion of impurities and moisture. Thus contracts, under which export of iron ore fines are made and in his client's case, the basis was DMT weight of the goods. However, the levy of export duty is on WMT basis, again on whi....
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....ed regarding the private test report. Kimmi Steels Pvt. Ltd. (supra) is of no assistance to revenue. Nor is M/s. Dilip Kumar and Co. (supra). 11. Revenue relies on circular dated 17th November, 2014. In paragraph-3 it was said that the matter had been examined. In order to bring in uniformity, transparency and consistency in assessment of export of iron ore fines and pellets, it had been decided on procedure, given in the circular. We have looked at the orders made by the assessment authority, first appellate authority and the Tribunal. There is no indication of any controversy regarding application of the circular, as appearing from said orders. 12. We accept respondent's contentions upon reliance on Dwijendra Narain Roy (supra). So ....