2013 (4) TMI 362 - AT - Customs

Classification dispute - Eligibility for availing the benefit of Notification No. 4/2006-CE Relying on the expert opinion 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, we have to hold that the goods imported by the appellant are eligible for the benefit of Notification. Appeal allowed.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals filed by the appellant regarding the classification of Zircon Ore/Concentrate. The Tribunal held that the imported goods were eligible for the benefit of Notification No. 4/2006-CE as they were determined to be Zirconium Ore based on expert opinions and matching specifications with ISI standards. The impugned orders were set aside, providing consequential relief to the appellants.