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2018 (4) TMI 492 - AT - CustomsClassification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - whether the imported goods are ‘ore’ or concentrate and whether eligible for availing exemption under N/N. 4/2006 – CE dt. 01.03.2006 as superseded by N/N. 12/2012 – CE dt. 17.03.2012? Held that: - the supplier M/s Iluka Resources Ltd, Australia has described the goods as Rutile/ HYTI91 Leucoxene Sand/ Leucoxene Sand in import documents whereas in Bill of Entry filed by the Appellant the goods were described as Rutile Ore/ Rutile Ore Leucoxene/ Sand in Bill of Entry - the naturally Rutile/ Leucoxene is an ore found in sea sand alongwith other raw material and out of the same after segregation of sand the imported goods were derived . The Tribunal in case of M/s Jains Mines and Minerals India Ltd. Vs. CCE, JABALPUR [2017 (10) TMI 1283 - CESTAT, Delhi], the bench after appreciation of chapter Note 2 and 4 of Chapter 26 in reference to Iron Ore held that “improvement in content of “Fe” due to process undertaken by the Appellant by itself will not make the resultant product as iron ore concentrate”. The impugned goods being ‘Ores’ are eligible for the exemption from CVD in terms of Notification No. 4/2006- CE dt. 01.03.2006 (Sr. No.4) as superseded by Notification No. 12/2012 – CE dt. 17.03.2012 (serial No.56) - the demand is not sustainable on merits. Time limitation - Held that: - the issue invloved itself has been of interpretation of activity undertaken in respect of impugned goods, HSN notes and chapter notes - non payment of CVD cannot be attributed to any malafide intention on part of Appellant - the demand is barred by limitation of time and are not sustainable. Appeal allowed - decided in favor of appellant.
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