2013 (12) TMI 94 - AT - Customs

Benefit of exemption notification - 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 imported goods under Chapter heading 26151000; eligibility for Notification No. 04/2006-CE; applicability of counter-veiling duty.

Analysis:
The appeal was filed against the order in appeal No. OIA No. 305/2011/Cus/Commr(A)/AHD dated 16.09.2011, concerning the classification of Zircon Sand under Chapter heading 26151000. The appellant imported Zircon Sand and filed a bill of entry for clearance. After analysis by the chemical examiner, the Revenue authorities contended that the imported item was Zircon Concentrate, making the appellant ineligible for the benefit of Notification No. 04/2006-CE dated 01.3.2006, thus liable for a counter-veiling duty at a rate of 10%.

The learned counsel argued that the issue was addressed in a previous Tribunal decision dated 31.07.2012, which supported the appellant's position. The departmental representative also acknowledged that the issue was covered by the Tribunal's decision on the same date. Upon reviewing the records and the Tribunal's previous decision, the judges found the issue to be identical to the one previously adjudicated. Consequently, the judges followed their decision in the case of M/s. Classic Microtech, setting aside the impugned order and allowing the appeal filed by the appellant. The appeal was hence allowed, as per the final order dictated and pronounced in the Court.