2023 (11) TMI 578 - SCH - Customs

Classification of export goods - Ilmenite upgraded (processed) - to be classified under Tariff Item 2614 00 20 (as beneficiated/processed Ilmenite) or under Customs Tariff Act 2614 00 10 (as unprocessed Ilmenite)? - it was held by CESTAT Chennai that the goods which are upgraded/processed Ilmenite are classifiable under 2614 00 20. HELD THAT - There are no merit in this appeal - The Civil Appeal stands dismissed.