Export duty of Iron Ore to be charged based on Wet Metric Ton for period prior to 1st May 2022

Bharat Mines And Minerals Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that for the purpose of charging export duty the assessment of Iron Ore for determination of Fe contents shall be made on the basis of Wet Metric Ton for period prior to 1^st May 2022. Accordingly, appeals allowed and orders set aside.

Facts- The appellants herein are partnership firms engaged in the business of mining and export of iron ore. Pursuant to a DRI investigation, the department being of the view that the appellants had realised higher value than t

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