2013 (11) TMI 698

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..... 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 .....

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..... e appeals are directed against Order-in-Appeal No.295-297/2011 Cus/Commr(A)/AHD, dt.16.9.11. 2. After hearing both sides, we find that the issue involved in this case is regarding classification of product Zircon Ore/Concentrate, which is imported by the appellant. We also find, as correctly pointed out by ld. Counsel, that vide our Final Order No. A/1071/WZB/AHD/2012, dt.31.07.2012, at Para 18, .....

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