The SC held that the imported goods, natural Rutile Ore/Leucoxene Sand of different grades, are...

The Supreme Court determined that the imported goods, natural Rutile Ore/Leucoxene Sand of various grades, qualify as concentrates rather than ores, rendering them ineligible for exemption under notifications intended for ores. The Tribunal's decision was flawed due to its failure to adhere to binding precedent and improper consideration of delay. Consequently, the case was remanded to the Tribunal for reevaluation, with instructions to thoroughly consider the submissions and factual aspects presented. .....

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