In case of coal, the applicable Compensation Cess is a Fixed Amount of Rs.400/- per MT. Under above situation, how such apportionment is possible since in case of FSA Sale, supply of different grade of coal as per availability of stock against single bulk receipt of “Advance” is to be adjusted

If tax rate is not determinable, the tax rate may be determined and paid on the amount of advance at 18%.

(FAQ 45: MINING)