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2016 (1) TMI 473 - CESTAT NEW DELHI

2016 (1) TMI 473 - CESTAT NEW DELHI - 2016 (336) E.L.T. 671 (Tri. - Del.) - Import 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 h .....

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s Appeal Nos. 374-375 of 2009 - Final Order Nos. C/A/53497-53498/2015-CU(DB) - Dated:- 4-11-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri Manish Saharan, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per R. K. Singh This appeal has been filed against order-in-appeal dated 12.02.2009 which upheld the order-in-original dated 30.09.2008 in terms of which the appellant was denied the benefit of Notification No. 4/2006-CE. dated 01.03.2006 on rutile welding gra .....

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of levy of CVD was not admissible. 2. The appellant has contended that the goods imported by it were classified under heading 26.14 of Customs Tariff and Chapter Note-2 of Chapter 26 of Customs Tariff in no way implies that the goods would not be categorised as "ore" for the purpose of Notification No. 4/2006-CE. 3. Ld. DR on the other hand, stated that the lower adjudicating/ appellate authorities have analysed the issue in the light of Chapter Note-2 of Chapter 26 of Customs Tariff a .....

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