2014 (1) TMI 574 - AT - Central Excise

Classification of Zircon Ore/Concentrate Held that - Following CLASSIC MICROTECH PVT. LTD. Versus COMMISSIONER OF CUS.. AHMEDABAD 2013 (1) TMI 469 - CESTAT, AHMEDABAD - the goods imported by the appellant are eligible for the benefit of Notification No. 4/2006-CE as the goods which are imported are nothing but Zirconium Ore Decided against Assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant in the case involving classification of Zircon Ore/Concentrate. The experts' opinion supported that the imported goods were indeed Zircon Ore, making them eligible for benefits under Notification No. 4/2006-CE. The tribunal allowed the appeals and set aside the previous orders.