Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 21 - CESTAT NEW DELHIAppellant receive Zircon Sand & process the same to make “Zirconium Washed Dried Frit (ZDF)” - According to assessee, it is classifiable under CH 26.15 as “Zirconium ore/concentrates”, while according to the Revenue, it is classifiable under CH 28.25 as “other metal oxides, hydroxides and peroxides” - even if ZDF, which is nothing but crude Zirconium Hydroxide cake is treated as Zirconium concentrate, it will still be classifiable under Chapter 28- Revenue’s appeal is allowed
|