Zirconium Ore classification and exemption upheld where technical evidence showed the imported goods matched the exempt commodity.

Imported zircon ore or concentrate was held to match the specifications of Zirconium Ore on the basis of expert opinions from relevant technical bodies, and no contrary expert evidence was produced to rebut that finding. On identical facts, the Tribunal followed its earlier view that the goods were in substance Zirconium Ore and therefore qualified for exemption under Notification No. 4/2006-CE. The departmental classification was not sustained, the appellant was held entitled to the notification benefit, and the appeals were allowed with the impugned orders set aside and consequential relief granted.

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Issues: Whether Zircon Ore or Concentrate imported by the appellant was classifiable as Zirconium Ore and entitled to the benefit of Notification No. 4/2006-CE.

Analysis: The imported goods were found, on the basis of expert opinions from the relevant technical bodies, to match the specifications of Zirconium Ore. No contrary expert opinion was produced to dislodge that conclusion. In identical facts concerning the same product, the Tribunal followed its earlier view that the goods imported were in substance Zirconium Ore and therefore eligible for the exemption under the notification.

Conclusion: The classification adopted by the department was not sustained and the appellant was held entitled to the benefit of Notification No. 4/2006-CE.

Final Conclusion: The appeals were allowed and the impugned orders were set aside with consequential relief to the appellant.

Ratio Decidendi: Where the technical evidence shows that the imported goods conform to the description of the exempted commodity and is unrebutted, the goods are entitled to classification and exemption accordingly.

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