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2023 (10) TMI 965

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..... d periodical 16 show cause notices for the subsequent exports. After the Tribunal s order the said 16 show cause notices were considered by the respondents in Order-in-Original No.38/2023, wherein it is held that the Tribunal had classified the product under 28230090, therefore on review, the same was accepted by the Commissioner of Customs followed by the Chief Commissioner of Customs, Trichy vide letter F.No.CCO/LGL/MISC/ 211/2023-LGL dated 02.09.2023. And based on the Principles of Judicial Discipline the respondents have dropped the proceedings initiated in the said 16 show cause notices. The product Upgraded Beneficiated Ilmenite will fall under 28230090 under the Customs of Tariff Act. Consequently the petitioner is entitled to d .....

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..... roduct ought to be classified under Tariff Item 26140020 (Ores, Slag and Ash) of the Revised Indian Trade Classification (RITC)/Customs Tariff. According the Customs Department, the goods appeared to fall under 'Titanium Ores and Concentrates' and not under Titanium Oxide as classified by the petitioner exporter. The specific contention of the petitioner is that it is not Titanium Ores and Concentrates in its natural form, after manufacturing process it is a value added product as Upgraded Beneficiated Ilmenite . Hence, it is comes under classification Customs Tariff Item No.28230090. 4. The Assistant Commissioner of Customs has dismissed the petitioner's claim and classified it under 26140020 and denied duty drawback vide .....

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..... favour of the petitioner and classified the product under 28230090. 6. The respondents had issued periodical 16 show cause notices for the subsequent exports. After the Tribunal s order the said 16 show cause notices were considered by the respondents in Order-in-Original No.38/2023, wherein it is held that the Tribunal had classified the product under 28230090, therefore on review, the same was accepted by the Commissioner of Customs followed by the Chief Commissioner of Customs, Trichy vide letter F.No.CCO/LGL/MISC/ 211/2023-LGL dated 02.09.2023. And based on the Principles of Judicial Discipline the respondents have dropped the proceedings initiated in the said 16 show cause notices. 7. Therefore, this Court is confirming the orde .....

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