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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Benefit of exemption - misdeclaration of goods - import of ...

Case Laws     Customs

December 7, 2019

Benefit of exemption - misdeclaration of goods - import of Natural Gold Ore Concentrate - The quality of composition of Ores cannot be standardized as they are naturally occurring substances. Moreover the tariff/HSN does not prescribe any minimum or maximum limit in the definition of ‘Ore’ - the same cannot be called ‘ore’ if they are not naturally occurring material but are produced in a workshop.

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  1. Benefit of exemption notification - Imported raw material is Zircon Concentrate or Zircon ore - Zircon sand are nothing but the Zircon Ore - benefit of exemption allowed - AT

  2. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

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  4. Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

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  6. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  7. Benefit of exemption notification - Zircon Concentrate or Zircon ore - expert opinion having been not rebutted by any other opinion from any other expert, and...

  8. Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial...

  9. 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...

  10. Classification of product Zircon Ore/Concentrate - the goods imported by the appellant are eligible for the benefit of Notification No. 4/2006-C.E. as the goods which...

  11. The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

  12. Import of Zircon - Whether Zircon is “Ore“ - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD - permission granted - HC

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