9911796707
TMI Blog2023 (11) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR P PATEL VERSUS C.C., AHMEDABAD [ 2023 (1) TMI 1318 - CESTAT AHMEDABAD] , wherein the Tribunal has remanded the matter to the Adjudicating Authority. Since, in the above decision of this Tribunal identical issue that of in the present appeal is involved, it is in the interest of justice that the present matter may also be remanded and to be decided by passing a de-novo order by the Adjudicating Authority considering the observation made in the above decision. Appeals are allowed by way of remand to the Adjudicating Authority. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. Rahul Gajera, Advocate for the Appellant- Assessee Shri, A R Kanai, Superintendent (AR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 impurities have been removed from the product therefore, the same is concentrated Boron Ore which is not eligible for exemption notification. Only naturally mined Boron Ore is eligible for exemption. 2.1 He submits that the test report by two laboratories confirmed that the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relied upon Wikipedia and Website for the meaning of Ore . In our considered view, 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 adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
