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2016 (1) TMI 473 - AT - CustomsImport of rutile welding grade - benefit of Notification No. 4/2006-CE for the purpose of CVD - Held that:- Notification No. 4/2006-CE inter-alia unconditionally exempts ores falling under chapter heading 2601 to 2617. - It is seen that nowhere in the lower adjudicating authorities orders it is brought out that the goods imported were concentrates. If the goods were not concentrates and were classified under 2614, they had to be "ore". Chapter Note-2 of Chapter 26 clearly states that it is not necessary that for the goods to be classified as ores they have to be necessarily intended for metallurgical purposes. From this it axiomatically follows that there was no basis for the lower authorities to deny the benefit of Notification No. 4/2006-CE when they have themselves classified the impugned goods under 2614 and at no stage even hinted that the goods were "concentrates". - Decided in favor of assessee.
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