Imported natural Rutile/Leucoxene Sand reclassified as concentrates, not ores - ineligible for ore exemptions. Tribunal remanded for fresh consideration.

The SC held that the imported goods, natural Rutile Ore/Leucoxene Sand of different grades, are concentrates and not ores, relying on its decision in M/s. Star Industries case. Thus, they are ineligible for exemption under the relevant notifications meant for ores. The Tribunal failed to consider the binding precedent and its findings on delay were flawed. The matter was remanded to the Tribunal for fresh consideration after properly considering the submissions and factual aspects. .....

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