9911796707
TMI Blog2023 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ties have been removed from the product therefore, the same is concentrated Boron Ore which is not eligible for exemption notification. HELD THAT:- The exemption under the aforesaid notification is provided to goods viz. Boron Ore . From the perusal of the finding of the adjudicating authority, the test report of the product shows that the goods is Boron Ore however, the same obtained after removal of impurities. The adjudicating authority has relied upon Wikipedia and Website for the meaning of Ore . When the test reports are available on record, there is no need to go to the website and Wikipedia. Whether the goods will remain as Ore after removal of impurities has been considered in various judgments cited by the appellants. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, Consultant for the Appellant Shri Dinesh Prithiani, Assistant Commissioner (AR) ORDER RAMESH NAIR The issue involved in the present case is that whether the appellants' import of 'Boron Ore' is eligible for exemption under serial No. 113 of Customs Notification No. 12/2012-Cus dated 17.03.2012 for the period 01.04.2015 to 30.06.2017 and under serial No. 130 of Customs Notification No. 50/2017 dated 30.06.2017 for the period after 01.07.2017. 02. Shri J C Patel, learned counsel appeared on behalf of Vishwa Glass & Ceramics Pvt. Ltd. and Shri Pradipkumar Patel. He submits that the lower authorities had denied the exemption on the ground that the Boron Ore imported by the appellant is not naturally mined Boron Ore but the impuritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, Shri T. Vishwanathan, Shri Rahul Gajera and Shri Manish Jain, appeared for other appellants who adapted the argument made by Shri J C Patel and reiterates the grounds of Appeals. 03. Shri Dinesh Prithiani, learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the exemption under the aforesaid notification is provided to goods viz. 'Boron Ore'. From the perusal of the finding of the adjudicating authority, the test report of the product shows that the goods is 'Boron Ore' however, the same obtained after removal of impurities. The adjudicating authority has relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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