Tribunal Corrects Misclassification of Imported Goods, Confirms Eligibility for Import Duty Exemption.

Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative inferences from the supplier's website and without proper analysis conforming to standards. - The Tribunal found that the classification adopted by the appellant as 'iron ore' under tariff item 2601 1119 was correct, making the import eligible for exemption under notification no. 12/2012-CE. .....

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