2007 (4) TMI 422

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..... JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 89/2004, dated 10-5-2004 passed by Commissioner (Appeals) holding that the imported item namely zircon sand (zircon ore) imported by the appellant is not entitled to the Central Excise Exemption Notification No 4/97-C.E. The finding given is that the item is not zircon sand but it is zirconium .....

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..... was zircon sand extracted by means of mechanized and physical methods from the ore and it had not undergone any further processing for upgradation, transformation, etc., for increased purity. The learned Counsel referred to both the certificates and contended that the item was zircon sand and not zirconium ore as held by the authorities. It was further submitted that authorities did not have any .....

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..... ore as held by the authorities. It was further submitted that authorities did not have any evidence to counter the evidence produced by them and therefore their finding is without any basis. 3. The revenue has not produced any rebuttal evidence. Therefore, the orders passed by the authorities below is not correct in law. The same are set side by allowing the appeal with consequential relief if .....

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