2016 (1) TMI 473

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..... t is seen that nowhere in the lower adjudicating authorities orders it is brought out that the goods imported were concentrates. If the goods were not concentrates and were classified under 2614, they had to be "ore". Chapter Note-2 of Chapter 26 clearly states that it is not necessary that for the goods to be classified as ores they have to be necessarily intended for metallurgical purposes. From .....

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..... .2006 on rutile welding grade and confirmed Customs duty demand of ₹ 89,665/- alongwith interest. Penalty of ₹ 1,000/- was also imposed. The facts of the case, in brief, are as under: The appellant imported rutile welding grade and claimed benefit of Notification No. 4/2006-CE for the purpose of CVD. The lower adjudicating authorities held that as per Chapter Note-2 of Chapter 26 th .....

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..... oth sides. We find that Notification No. 4/2006-CE inter-alia unconditionally exempts ores falling under chapter heading 2601 to 2617. Chapter Note-2 to Chapter 26 states as under: (2) For the purposes of headings 2601 to 2617, the term Ores means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of .....

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..... 261400 20 - Liminite, upgraded (beneficiated limonite including limonite ground) - Rutile 2614 00 31 - Rate earth oxides including rutile sand 2614 00 39 - Others 2614 00 90 - Others .....

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