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2013 (10) TMI 38 - CESTAT AHMEDABADExemption from levy of CVD - Benefit of Exemption Notification No. 4/2006 CE - import of Zircon Sand/ Zircon Ore – Held that:- Following CLASSIC MICROTECH PVT. LTD. Versus COMMISSIONER OF CUS. . AHMEDABAD [2013 (1) TMI 469 - CESTAT, AHMEDABAD] - the respondent were eligible for availment of benefit of Notification No. 4/2006-CE - Principal raw material was Zircon sand and Classified the same under CTH 2615 10 00 - Whether import of goods and declared the same as Zircon sand (Zircon Ore) and claimed the benefit of non-payment of CVD by availing the benefit of Notification No. 4/2006-C.E. was correct or not – Held that:- The goods which were imported i.e. Zircon sand were nothing but the Zircon Ore, the 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 - Therefore the goods imported by the appellant were eligible for the benefit of Notification No. 4/2006-C.E. as the goods which were imported were nothing but Zirconium Ore – Decided in favour of Assessee.
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