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Customs - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Classification of imported goods - Zircon Sand Bulk (Zirconium ...

Case Laws     Customs

October 6, 2021

Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot be concluded that the imported goods are Zirconium concentrate. The importer-appellant having furnished the chemical analysis report of the overseas supplier, the same cannot be totally disregarded unless there is a report of an expert contrary to this analysis report - The imported goods are Zirconium ore and not concentrates. - Demand of duty not proper - AT

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