2013 (11) TMI 698 - AT - Customs

Classification of product Zircon Ore/Concentrate - Benefit of Notification No. 4/2006-CE - Imported raw material is Zircon Concentrate or Zircon ore - Assessee manufacturing the Zicronium Silicates - Principal raw material is Zircon sand - Classified the same under CTH 2615 10 00 - Whether import of goods and declared the same as Zircon sand (Zircon Ore) and claimed the benefit of non-payment of CVD by availing the benefit of Notification No. 4/2006-C.E., is correct or not Held that - Since the experts in the field like Indian Rare Earths Ltd. Research Centre, Kollam and Indian Bureau of Mines has opined categorically that the goods which were imported i.e. Zircon sand are nothing but the Zircon Ore, and the said expert opinion having been not rebutted by any other opinion from any other expert, and specifications of imported goods seems to match with specification of the ISI standard for Zirconium Ore. Therefore the goods imported by the appellant are eligible for the benefit of Notification No. 4/2006-C.E. as the goods which are imported are nothing but Zirconium Ore - Following decision of CLASSIC MICROTECH PVT. LTD. Versus COMMISSIONER OF CUS. . AHMEDABAD 2013 (1) TMI 469 - CESTAT, AHMEDABAD - Decided in favour of assessee.

Summary

Issues:
Classification of Zircon Ore/Concentrate imported by the appellant.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. M.V. Ravindran, addresses the issue of classifying the product Zircon Ore/Concentrate imported by the appellant. The Tribunal refers to their previous Final Order No. A/1071/WZB/AHD/2012, where it was noted that experts from Indian Rare Earths Ltd Research Centre and Indian Bureau of Mines had opined that the imported Zircon sand is indeed Zircon Ore. This expert opinion was not rebutted by any other expert, and the specifications of the imported goods matched the ISI standard for Zirconium Ore. Consequently, the Tribunal held that the goods imported by the appellant qualify for the benefit of Notification No. 4/2006-CE as they are considered Zirconium Ore.

In a subsequent Final Order No. A/1648 to 1650/WZB/AHD/2012, issued by the Tribunal on a similar issue, the appeal by the appellant was allowed following the decision made in the earlier order. The Tribunal, in the current case, found no reason to deviate from the view established in the previous judgments. Therefore, the impugned order was set aside, and the appeals were allowed with any consequential relief deemed appropriate. The operative portion of the order was pronounced in court, bringing a conclusion to the matter at hand.