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
View Source