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2015 (10) TMI 2261 - AT - CustomsClassification of Ilmenite upgraded - Classification claimed initially under Chapter Heading 26140010; reclassification claimed under 26140020 – Department contented for classifying under Chapter 26140010. Held That:- Department's contention for classifying under Chapter 26140010 is not based on valid reasons and relying another firm's website details is not authentic evidence - Definition of beneficiation given in Mineral Conservation and Development Rules, 1988 is more authentic than the website literature - Product Ilmenite is rightly classifiable under CH 26140020 of CTH and not under 26140010 of CTH – Decision made in case of Tata Steel & Others Vs UOI [2015 (10) TMI 2386 - SUPREME COURT] – Decided in favour of the Appellant.
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