2013 (12) TMI 94

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..... d (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 ha .....

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..... appeal No. OIA No. 305/2011/Cus/Commr(A)/AHD dated 16.09.2011. 2. Heard both sides and perused the record. 3. The relevant that arise for consideration is that appellant herein has imported Zircon Sand (Zirconium Ore) and classified the same under Chapter heading 26151000 and filed bill of entry for the clearance of the said goods. After sending the samples for analysis and getting the report .....

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