2013 (11) TMI 792 - 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, we have to hold that 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 - 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 Involved:
Classification of product Zircon Ore/Concentrate for benefit of Notification No. 4/2006-CE.

Classification of Product Zircon Ore/Concentrate:
The judgment pertains to the classification of the product Zircon Ore/Concentrate for the benefit of Notification No. 4/2006-CE. The Tribunal considered expert opinions from Indian Rare Earths Ltd Research Centre and Indian Bureau of Mines, which categorically stated that the imported goods, Zircon sand, were indeed Zircon Ore. The Tribunal noted that no other expert opinion rebutted this assertion, 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 were eligible for the benefit of Notification No. 4/2006-CE as they were deemed to be Zirconium Ore. The judgment referenced a previous Final Order where a similar view was taken in an identical situation, leading to the allowance of all appeals filed by the appellants and the setting aside of the impugned orders with consequential relief granted to the appellants.

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