2026 (9) TMI 1050

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....d facts. They are, therefore, taken up together and disposed of by this common order. 2. The dispute relates to the classification and assessment of Iron Ore Fines exported by the appellant. The short issue for consideration is whether, for determining the applicable tariff classification and rate of export duty, the percentage of iron (Fe) content is required to be calculated on Wet Metric Ton ("WMT") basis or Dry Metric Ton ("DMT") basis. 3. The Learned Counsel for the appellant submits that the goods were exported prior to 01.05.2002 and, therefore, the Fe content was required to be determined on WMT basis. Reliance has been placed upon: i) Union of India Vs Gangadhar Narsingdas Aggarwal, 1997 (89) E.L.T. 19 (SC); ....

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.... 7. The issue is no longer res-integra. In the case of Gangadhar Narsingdas Aggarwal, supra, the Hon'ble Supreme Court affirmed the principle that the Fe content of iron ore exported in moist condition has to be determined with reference to the condition of the goods at the time of export. The percentage disclosed on dry basis cannot be applied directly when the goods were admittedly exported in moist condition. The said position was subsequently clarified by the Board through Circular No. 4/2012-Cus. dated 17.02.2012. The Circular specifically provides that, for charging export duty, the Fe content of iron ore shall be determined on WMT basis by taking into account impurities, including moisture. 8. We further find that a supplementar....

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....al legal ground necessary for correctly determining the tax liability. Likewise, in the case of Eternit Everest Ltd., Vs Commissioner of Central Excise and Customs, Bhopal, 2010 (254) ELT 507 (Tri-Del) it was held that the question of law may be raised at any stage. 12. There can be no estopped against the statute. Mere acceptance of the proposed assessment by the appellant cannot validate an assessment made contrary to the tariff provisions, binding judicial precedents and the Board's Circular. The Assessing Authority is independently required to determine the correct classification and duty liability in accordance with law. 13. In view of the above, we hold that, in respect of Shipping Bills involved in these appeals, which were fil....