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2013 (4) TMI 362 - CESTAT AHMEDABADClassification dispute - Eligibility for availing the benefit of Notification No. 4/2006-CE Relying on the expert opinion the goods which were imported i.e. Zircon sand are nothing but the Zircon Ore, and the said expert opinion having been not rebutted by any other opinion from any other expert, and specifications of imported goods seems to match with specification of the ISI standard for Zirconium Ore, we have to hold that the goods imported by the appellant are eligible for the benefit of Notification. Appeal allowed.
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